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Publication 6186Calendar Year Projections for the United States and IRS Campuses: 2018–2025

2018 Update

STATISTICS OF INCOME DIVISIONRESEARCH, APPLIED ANALYTICS, AND STATISTICS

http://www.irs.gov/statistics

Publication 6186 (revised 11-2018) is a product of the IRS Statistics of Income Division within the Research, Applied Analytics, and Statistics organization.

Department of the TreasuryInternal Revenue Service

Charles P. RettigCommissioner

Jeffrey J. TribianoDeputy Commissioner for Operations Support

Benjamin D. HerndonChief Research and Analytics Officer

Barry W. JohnsonDirector, Statistics of Income Division

Laura R. RasmussenChief, Statistical Services Branch

Timothy S. CastleChief, Servicewide Support Section

Calendar Year Projections for the United States and IRS

Campuses: 2018–2025

Publication 6186 2018 Update

Suggested CitationInternal Revenue Service

Research, Applied Analytics, and StatisticsStatistics of Income Division

Calendar Year Return Projections forthe United States and IRS Campuses

Publication 6186 (Rev. 11–2018)Washington, D.C. 20224

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Table of Contents

Principal Contacts...................................................................................................................... iii

Online Availability of Forecasts .................................................................................................. iii

Overview.....................................................................................................................................1

Data Sources and Projection Methodology ................................................................................1

Impact of Recent Legislative and Administrative Changes ........................................................1

Accuracy of Prior Projections .....................................................................................................3

Table 1. Historical Perspective by Calendar Year for the United States: Total Number of Returns Filed, by Type of Return (in thousands) ..................................................4

Table 2. Total Number of Returns Filed by Type for United States ........................................6

Table 3. Total Number of Returns Filed by Type for Andover IRS Campus ...........................9

Table 4. Total Number of Returns Filed by Type for Austin IRS Campus ............................. 11

Table 5. Total Number of Returns Filed by Type for Cincinnati IRS Campus .......................13

Table 6. Total Number of Returns Filed by Type for Fresno IRS Campus ...........................15

Table 7. Total Number of Returns Filed by Type for Kansas City IRS Campus ...................17

Table 8. Total Number of Returns Filed by Type for Ogden IRS Campus ............................19

Table 9. Total Number of Returns Filed by Type for Philadelphia IRS Campus ...................21

Table 10. Total Number of Returns Filed by Type of Return and Examination Class for the United States .....................................................................................23

Table 11. Accuracy Measures for U.S. Forecasts of Major Return Categories ......................25

Table Notes...............................................................................................................................26

Configuration of IRS Campuses for Paper Individual Returns for the CY 2018 and CY 2019 Alignment .........................................................................................29

Configuration of IRS Campuses for Electronic Individual Returns— CY 2018 Alignment Through CY 2025 ..................................................................................30

Configuration of IRS Campuses for Most Paper Business Returns for the CY 2018 Alignment ...............................................................................................................31

Configuration of IRS Campuses for Most Paper Business Returns for the CY 2019 Alignment ...............................................................................................................32

Configuration of IRS Campuses for Electronic Employment Returns for the CY 2019 Alignment ...............................................................................................................33

Other Projection Publications ..........................................................................Inside Back Cover

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Principal ContactsQuestions or comments regarding these return forecasts or related matters can be directed to the corresponding staff member listed below.

Business Returns Jeff MatsuoYan K. Liu

(202) 803-9363(202) 803-9357

Individual (Estimated Tax, Extensions, andAmended)

Andre Palmer Michelle Chu

(202) 803-9368(202) 803-9369

Other Comments or Questions Andre Palmer Michelle Chu

(202) 803-9368(202) 803-9369

Online Availability of ForecastsForecasts from the most recent edition of this publication may be found on the Internal Revenue Service’s (IRS’s) Website at www.irs.gov/statistics. Select “All Topics” in the “Products, Publica-tions, & Papers” section. Under “Periodic Publications” select “Projections.”

We thank our customers for their support as we continually seek to improve our products and services wherever possible. We welcome customer feedback at any time. Comments and suggestions regarding this publication can be directed to Timothy Castle, Chief, Servicewide Support Section, at (202) 803-9106.

Barry W. JohnsonDirector, Statistics of Income Division

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OverviewThis update to IRS Publication 6186, Calendar Year Return Projections for the United States and IRS Campuses: 2018–2025, provides the most recent forecast for the number of tax returns to be filed for the United States and IRS processing campuses by major return categories for Calendar Years (CYs) 2018 through 2025. It also includes projections for the number of returns to be filed by IRS examination classes. These projections provide a foundation for IRS workload estimates and resource requirements contained in the IRS budget and other major planning documents. The Statistics of Income (SOI) Division staff within the IRS Research, Applied Analytics, and Statistics organization develops and updates these forecasts annually to reflect changes in filing patterns, statutory requirements, and administrative procedures. This update also incorporates current economic and demographic outlooks. These projections are based on the information available as of August 2018.

These tax return projections reflect enacted changes to tax laws and confirmed administrative plans. These projections do not include pending legislative or administrative initiatives under consideration.

Data Sources and Projection MethodologyThe reported actual numbers of returns filed in CY 2017 are based on returns processed and recorded in the IRS Master Files. With few exceptions, these data are based on the same Master File reporting systems as those used for the IRS Data Book (Publication 55B). However, Master File counts were not available in some instances. In these cases, tallies of actual filings were provided by program staff in the IRS operating divisions, typically from data capture systems located at the IRS processing campuses.

The forecasts presented here are based on various statistical models that capture and extrapo-late historical filing trends by unique form types and filing mediums. Most models use time series extrapolation methods, such as trended exponential smoothing. However, some return types, particularly individual income tax filings, are based on regression models using economic and demographic variables such as total employment and gross domestic product as key input factors. In these instances, forecasts of the economic and demographic data series used by the SOI staff as predictor variables were provided by IHS Global Inc. Also, where historical data were limited or nonexistent, such as for new e-file products, the filing pattern for a comparable return type was applied. Customers interested in obtaining more detail on forecasting method-ologies are welcome to contact us. (See “Principal Contacts” on page iii for subject areas and contact information.)

Impact of Recent Legislative and Administrative ChangesAs noted above, the effects of enacted legislation and administrative plans are embedded in these projections. The most significant changes are discussed below.

Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act, enacted on December 22, 2017, changed the way tax is calculated for both individual and business tax return filers. Most of the changes affecting the individual tax and business tax return filers became effective January 2018. While some changes to the law end or sunset at yearend 2025, others are permanent. Highlights of the Tax Cuts and Jobs Act include revised business expense deductions, increased standard deduction for individual

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taxpayers, removed personal exemptions, changed tax rates and brackets, increased child tax credit, and limited or discontinued certain deductions. These changes are expected to impact the future tax return volume for many of the individual and business form types.

While this update was underway, some language in the new law was still being reviewed and regulations were being developed. Based on the information available as of early-August 2018, we adjusted the forecasted volume of certain business tax returns to account for some of the changes impacting these return types. For instance, the estate tax and generation-skipping transfer taxes are among the many areas impacted by the Tax Cuts and Jobs Act. The estimates presented here reflect the marginal effects of the changes to the estate tax exclusion amount described in the enacted tax law. Final regulations and developments will continue to be moni-tored so that the appropriate adjustments can be made in future updates to this publication.

Reconfiguration of IRS Campus Processing Sites

IRS modernization efforts, built in part on the strong growth in electronic filing, have resulted in a major redistribution and consolidation of returns processing operations among the traditional IRS Submission Processing Campuses. In CY 2002, the IRS began processing most paper-based individual tax returns at eight campuses and transitioned a large portion of paper-based busi-ness and exempt organization tax returns to the Ogden and Cincinnati Submission Processing Centers. IRS closed the Brookhaven, New York, Submission Processing Center in December 2003 and moved to a configuration where seven campuses handled all returns associated with individual tax returns. Ogden and Cincinnati Submission Processing Centers handled virtually all the business (and tax exempt) tax returns. IRS consolidation efforts continued with the closure of the Memphis campus at the end of September 2005. The Philadelphia and Andover cam-puses ended their paper processing operations of individual tax returns in September 2007 and September 2009, respectively. The Atlanta campus ended paper processing in September 2011. The Austin, Fresno, and Kansas City campuses have processed all paper returns filed by indi-vidual taxpayers since 2012.

Plans were announced in September 2016 to further streamline the current three-site configura-tion for individual returns processing and the current two-site configuration for business returns processing. Kansas City will process most individual paper returns after 2024. The Fresno Campus will cease submission processing operations in September 2021, followed by the Austin Campus in September 2024. The Cincinnati campus will cease processing operations after September 2019, leaving the Ogden campus to process most of the business tax returns. Submission processing workload from individual and business e-file returns will be processed at the two end-state sites in Kansas City and Ogden after 2024.

The campus-level CY 2019 through CY 2025 volumes in this publication reflect our estimates, made in collaboration with Headquarters, Submission Processing, of how the workload might migrate from consolidating submission processing sites to the two end-state sites, Kansas City and Ogden. The alignments may change in future years based on updated return volume pro-jections and other considerations. The current submission processing consolidation plan envi-sions that the majority of individual tax returns will be processed in Kansas City in CY 2025; the majority of business tax returns will be processed in Ogden. The alignments of e-file returns to IRS campuses are shown in this publication as not changing from the current alignments. In future publications, those alignments will likely change; however, the changes have not yet been determined.

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Additional Discussion of Trends

In CY 2017, the share of total returns (individual and business tax returns) filed electronically was 70.1 percent. This percentage is projected to rise to 71.3 percent in CY 2018, and then steadily increase to 78.2 percent by 2025. Individual income tax returns make up over half of the grand total of return filings in any given year. For CY 2018, the projected share of the individual Form 1040 series returns that will be filed electronically is 88.1 percent; current forecasts project that this ratio will reach 91.6 percent by 2025. Readers interested in more detailed discussion of trends and issues in individual income tax return filings should refer to the 2018 update of IRS Publication 6187, Calendar Year Projections of Individual Returns by Major Processing Categories.

Accuracy of Prior ProjectionsTo measure the quality of our products and services, this section, along with Table 11, provides a brief analysis of the accuracy of prior projections. Using 4 years of actual data from 2014 through 2017, Table 11 presents the accuracy of our national-level projections by major return categories. This analysis covers only the major return categories projected on a calendar-year basis and serves as a general measure for approximating the overall reliability of our U.S.-level return projections.

The table presents two measures of projection accuracy: (1) the mean absolute percent error (MAPE); and (2) the number of overprojections. The MAPE is computed as the average percentage projection error for the 4-year period, regardless of whether the projections were over or under actual filings in each of the four projection cycles. In addition, the number of overprojec-tions can show whether projections are consistently overprojected or underprojected. A value of “2” indicates balanced forecasts over the four cycles.

These two measures are grouped by time horizon. The time horizon is determined based on the year a forecast was made and the year projected. For example, a forecast for 2016 made in 2013 would be part of the “3-years-ahead” time horizon.

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CalendarYear

GrandTotal Individual

IndividualEstimated

Tax Fiduciary

FiduciaryEstimated

TaxPartnership Corporation Form

2553Form1066 Estate Gift

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Actual:1989 198,994 110,129 38,059 2,625 643 1,780 4,197 n.a. n.a. 56 1241990 203,223 112,596 39,363 2,681 667 1,751 4,320 n.a. n.a. 61 1481991 204,264 114,134 38,814 2,779 608 1,652 4,374 n.a. n.a. 65 1571992 206,004 115,047 38,911 2,888 647 1,609 4,518 n.a. n.a. 70 1701993 203,042 114,116 37,101 2,950 630 1,567 4,516 n.a. n.a. 73 2181994 205,781 115,062 36,295 3,088 668 1,558 4,666 n.a. n.a. 81 2161995 206,710 116,467 35,944 3,191 591 1,580 4,818 n.a. n.a. 81 2161996 212,032 118,784 37,569 3,267 702 1,679 5,006 n.a. n.a. 91 2321997 217,916 120,782 39,021 3,315 834 1,755 5,149 n.a. n.a. 102 2561998 222,481 123,050 39,881 3,398 957 1,861 5,241 n.a. n.a. 110 2611999 224,435 125,390 39,332 3,403 901 1,975 5,398 n.a. n.a. 116 2922000 226,564 127,657 39,517 3,529 933 2,067 5,470 n.a. n.a. 124 3092001 229,933 130,094 39,023 3,919 933 2,165 5,561 n.a. n.a. 122 3042002 227,397 130,978 32,996 3,658 587 2,272 5,728 616 14 114 2832003 224,071 130,837 28,614 3,705 627 2,405 5,913 611 16 87 2852004 224,478 131,298 27,669 3,722 664 2,546 6,013 546 20 74 2622005 226,298 133,023 29,099 3,699 839 2,720 6,159 551 22 55 2652006 230,896 135,197 30,182 3,751 649 2,935 6,356 530 25 60 264

2007 * 238,471 138,471 30,897 3,730 805 3,147 6,620 517 30 47 255 2008 ** 253,545 154,709 29,218 3,111 929 3,349 6,865 476 34 48 257

2009 239,174 143,526 26,031 3,096 457 3,424 6,783 410 33 42 2392010 236,267 141,459 23,380 3,051 336 3,435 6,706 385 34 23 2262011 234,859 143,173 23,309 3,037 382 3,525 6,701 389 36 13 2232012 239,206 145,601 23,430 3,048 424 3,550 6,671 391 36 28 2602013 240,545 145,021 23,457 3,179 510 3,649 6,685 396 37 34 3722014 242,603 147,520 23,608 3,216 609 3,767 6,767 434 38 36 2682015 245,309 148,650 23,901 3,175 744 3,863 6,823 442 39 36 2382016 247,596 150,640 23,069 3,188 633 3,978 6,968 464 41 35 2452017 248,715 150,815 22,229 3,116 547 4,043 6,931 468 42 34 242

Estimated:2018 252,436 152,628 21,928 3,106 704 4,135 7,171 476 43 33 244

Projected:2019 254,129 153,892 21,261 3,100 704 4,227 7,235 483 44 31 2462020 255,975 155,155 20,826 3,095 704 4,319 7,313 490 45 27 2472021 258,083 156,593 20,515 3,092 704 4,411 7,398 497 46 26 2492022 260,095 157,937 20,217 3,090 704 4,503 7,488 505 46 24 2502023 262,349 159,513 19,945 3,088 704 4,595 7,581 512 47 23 2522024 264,603 161,075 19,688 3,087 704 4,687 7,675 519 48 22 2542025 266,875 162,651 19,443 3,086 704 4,779 7,771 526 49 21 255

Table 1. Historical Perspective by Calendar Year for United States: Total Number of Returns Filed, by Type of Return (in thousands)

Footnotes at end of table.

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CalendarYear Employment Form

1042Exempt

OrganizationGovernment

EntitiesPolitical

Organization Excise Form5330

Form8752

EmployeePlans

SupplementalDocuments

(12) (13) (14) (15) (16) (17) (18) (19) (20) (21)

Actual:1989 28,893 20 491 n.a. n.a. 887 n.a. 0 1,008 10,0821990 28,911 22 487 n.a. n.a. 852 n.a. 0 1,108 10,2571991 28,465 22 520 n.a. n.a. 821 n.a. 65 1,126 10,6631992 28,717 22 538 n.a. n.a. 832 n.a. 71 1,244 10,7201993 28,869 23 538 n.a. n.a. 859 n.a. 69 1,157 10,3571994 29,274 24 534 n.a. n.a. 823 n.a. 65 1,219 12,2091995 28,655 24 573 n.a. n.a. 789 n.a. 62 1,213 12,5071996 28,699 24 578 n.a. n.a. 786 n.a. 58 968 13,5891997 29,045 26 639 n.a. n.a. 801 n.a. 56 1,618 14,5181998 29,106 25 618 n.a. n.a. 822 n.a. 53 1,515 15,5831999 28,974 26 693 n.a. n.a. 822 n.a. 52 1,363 15,6982000 28,841 25 699 n.a. n.a. 853 n.a. 49 658 15,8342001 28,936 26 724 45 8 815 28 47 1,111 17,1362002 29,514 27 744 67 29 836 26 45 1,222 18,8642003 30,091 30 818 60 12 845 22 44 1,690 19,0472004 30,464 31 807 51 10 835 23 42 1,049 19,4002005 31,058 31 819 51 9 839 26 41 944 16,9932006 30,804 32 835 48 11 896 25 40 1,084 18,253

2007 * 30,717 32 877 47 9 895 24 40 1,089 20,222 2008 ** 30,503 34 1,135 47 12 935 24 43 1,007 20,809

2009 30,158 35 1,120 42 10 784 23 38 1,035 21,8882010 29,731 37 1,426 46 13 817 20 36 1,299 23,8072011 29,371 37 1,326 50 10 676 21 34 1,021 21,5802012 29,692 39 1,411 53 12 1,027 21 33 903 22,5092013 29,827 42 1,440 51 9 916 21 31 871 23,9252014 30,206 43 1,508 46 11 983 20 30 902 23,3792015 30,088 44 1,541 51 9 994 20 29 897 24,5032016 30,533 47 1,537 50 11 1,001 20 28 905 24,2042017 30,584 50 1,552 47 10 1,011 20 27 905 26,041

Estimated:2018 30,916 52 1,617 47 12 1,039 20 26 901 27,338

Projected:2019 31,034 53 1,662 47 9 1,049 20 25 912 28,0952020 31,153 54 1,704 47 11 1,057 20 24 922 28,7592021 31,275 55 1,749 47 9 1,067 20 23 932 29,3772022 31,396 56 1,792 47 11 1,075 19 23 941 29,9692023 31,518 57 1,837 46 9 1,084 19 22 949 30,5472024 31,641 58 1,882 46 11 1,093 19 21 956 31,1162025 31,763 59 1,927 46 9 1,102 19 20 963 31,681

Table 1. Historical Perspective by Calendar Year for United States: Total Number of Returns Filed, by Type of Return (in thousands)—Continued

n.a.—Not available. NOTES: Detail may not add to total/subtotal because of rounding.Figures include all returns filed from all filing media (paper, electronic and magnetic tape).Table excludes Non-Master File accounts.*Includes around 2 million returns from the marginal effects of Telephone Excise Tax Refund on the existing population, but excludes the approximately 800 thousand Forms 1040EZ-T. ** The Individual return volume includes around 15 million returns from the marginal impact of the 2008 Economic Stimulus Package.Column Definitions:(1) Sum of (2) through (21).(2) Forms 1040, 1040-A, 1040-EZ, 1040-NR, 1040-NR-EZ, 1040-PR, and 1040-SS; 1040-C in 1991 and prior years; 1040-PC in 1992 through 2000. (3) Number of Form 1040-ES vouchers. (7) Forms 1120, 1120-A, 1120-F, 1120-H, 1120-S, 1120-L, 1120-PC, 1120-SF; Forms 1120-RIC and 1120-REIT in 1988 and subsequent years; Form 1120-SF replaced Form 1120-DF in 1994. Form 1120-POL in 2001 and prior years; Form 1120-FSC in 1988-2007; Form 1120-C was 990-C prior to 2006; Form 1120-ND from 2006.(10) Projections reflect provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.(12) Forms 940, 940-PR, 941, 941-E, 941-PR, 941-SS, 943, 943-PR, CT-1 and CT-2; Form 940-EZ in 1990 through 2006; Form 945 in 1995 and subsequent years; Forms 942 and 942-PR in 1995 and prior; Form 944 from 2007.(14) Forms 990, 990-C, 990-PF, 990-T, 4720, and 5227; Form 990-EZ in 1990 and subsequent years; Excludes 990-C from 2006 when it changes to 1120-C; Includes Form 990-N from 2008 onwards. (15) Forms 8038, 8038-G, 8038-GC, 8038-T, and 8328; Form 8038-CP from 2009; Forms 8038-B, 8038-TC from 2010.(16) Forms 1120-POL, 8871 and 8872.(17) Forms 11-C, 720, 730, and 2290; Form 8849 from 2008.(19) Form 8752 was introduced in 1991.(20) Forms 5500 and 5500-EZ; Form 5500-C and Form 5500-R in 1988 and prior year; Form 5500-SF from 2010; IRS and the Dept. of Labor share responsibility for processing employee plan returns.(21) Forms 1040-X, 1120-X, 2688, 4868 and 7004; Form 1041-A in 1992 and prior years. Form 5558, 8868 in 2002 and subsequent years.SOURCE: Internal Revenue Service, Statistics of Income Division, 2018 Publication 6186.

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Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Grand Total 247,913,535 251,633,100 253,310,700 255,142,200 257,236,800 259,235,000 261,476,900 263,719,000 265,979,600 Paper Grand Total 74,048,588 72,082,000 69,160,500 66,713,500 64,585,200 62,604,300 60,743,700 58,965,500 57,246,000 Electronic Grand Total 173,864,947 179,551,200 184,150,200 188,428,700 192,651,600 196,630,600 200,733,200 204,753,500 208,733,700Total Primary Returns 221,872,281 224,295,200 225,215,800 226,382,800 227,860,000 229,266,000 230,930,100 232,602,700 234,298,300Individual Income Tax, Total * 150,815,030 152,628,000 153,891,700 155,155,000 156,592,900 157,937,500 159,513,300 161,075,200 162,650,600 Forms 1040, 1040-A, and 1040-EZ, Total * 149,866,286 151,663,800 152,911,800 154,159,200 155,581,300 156,910,000 158,469,900 160,016,000 161,575,500 Total Paper Individual Returns * 18,202,777 17,514,800 16,726,900 16,036,200 15,412,600 14,831,400 14,278,800 13,745,000 13,224,000 Paper Form 1040 12,707,403 12,329,300 N/A N/A N/A N/A N/A N/A N/A Paper Form 1040-A 2,939,762 2,701,100 N/A N/A N/A N/A N/A N/A N/A Paper Form 1040-EZ 2,555,612 2,484,400 N/A N/A N/A N/A N/A N/A N/A Total Electronic Individual Returns * 131,663,509 134,149,000 136,184,900 138,123,000 140,168,700 142,078,700 144,191,200 146,271,000 148,351,600 Online Filing 53,111,842 54,865,800 56,417,200 57,859,500 59,314,500 60,714,000 62,250,100 63,746,800 65,193,000 Practitioner Electronic Filing 78,551,667 79,283,200 79,767,700 80,263,500 80,854,200 81,364,700 81,941,100 82,524,200 83,158,600 Forms 1040-NR/NR-EZ/C 771,809 794,100 816,300 838,600 860,800 883,100 905,300 927,600 949,800 Electronic Form 1040-NR 158,754 261,600 359,900 442,200 505,800 553,700 590,400 619,800 644,900 Forms 1040-PR and 1040-SS 176,935 170,100 163,600 157,200 150,800 144,400 138,000 131,600 125,300 Electronic Forms 1040-PR and 1040-SS 41,589 41,600 41,600 41,600 41,600 41,600 41,600 41,600 41,600Individual Estimated Tax, Form 1040-ES, Total 22,229,490 21,928,100 21,261,500 20,826,500 20,514,700 20,216,800 19,944,500 19,688,000 19,442,800 Paper Form 1040-ES 22,043,362 21,671,800 20,980,600 20,525,200 20,196,300 19,884,000 19,599,900 19,333,900 19,081,300 Electronic (Credit Card) Form 1040-ES 186,128 256,300 280,900 301,300 318,400 332,800 344,600 354,100 361,500Fiduciary, Form 1041, Total 3,115,763 3,106,500 3,099,800 3,095,200 3,091,900 3,089,600 3,088,000 3,086,800 3,086,000 Paper Form 1041 562,513 487,700 446,300 412,500 383,300 356,900 332,200 308,500 285,400 Electronic Form 1041 2,553,250 2,618,800 2,653,600 2,682,700 2,708,600 2,732,700 2,755,800 2,778,300 2,800,700Fiduciary Estimated Tax, Form 1041-ES 547,138 704,300 704,300 704,300 704,300 704,300 704,300 704,300 704,300Partnership, Forms 1065/1065-B, Total 4,043,349 4,135,300 4,227,300 4,319,200 4,411,200 4,503,200 4,595,100 4,687,100 4,779,100 Paper Forms 1065/1065-B 580,019 524,800 483,400 453,000 431,400 416,700 407,700 403,100 402,000 Electronic Forms 1065/1065-B 3,463,330 3,610,500 3,743,900 3,866,300 3,979,900 4,086,400 4,187,500 4,284,000 4,377,100Corporation Income Tax, Total 6,930,906 7,170,600 7,235,200 7,313,100 7,398,500 7,488,300 7,580,900 7,675,300 7,770,700 Total Paper Corporation Returns 1,481,231 1,362,000 1,273,000 1,203,100 1,146,200 1,098,800 1,058,600 1,024,000 993,700 Total Electronic Corporation Returns 5,449,675 5,808,700 5,962,200 6,110,000 6,252,300 6,389,500 6,522,300 6,651,300 6,777,000 Form 1120 1,725,595 1,694,700 1,672,900 1,654,400 1,636,900 1,619,700 1,602,600 1,585,500 1,568,500 Paper Form 1120 422,529 363,500 322,900 291,800 265,800 243,000 222,100 202,400 183,600 Electronic Form 1120 1,303,066 1,331,200 1,350,000 1,362,600 1,371,100 1,376,700 1,380,500 1,383,100 1,384,800 Form 1120-F 48,095 49,200 50,300 51,300 52,400 53,500 54,600 55,700 56,800 Paper Form 1120-F 22,681 22,300 22,000 21,700 21,500 21,300 21,200 21,000 20,900 Electronic Form 1120-F 25,414 26,900 28,300 29,600 31,000 32,200 33,400 34,600 35,800 Form 1120-FSC 90 100 100 100 100 100 100 100 100 Form 1120-H 255,102 258,400 261,900 265,500 268,900 272,300 275,600 278,900 282,100 Form 1120-RIC 18,212 18,800 19,300 19,900 20,400 21,000 21,500 22,000 22,600 Form 1120-S, Total 4,848,921 5,113,300 5,193,300 5,283,500 5,380,300 5,481,300 5,585,200 5,690,800 5,797,600 Paper Form 1120-S 727,726 662,600 609,400 565,700 530,000 500,800 476,800 457,200 441,200 Electronic Form 1120-S 4,121,195 4,450,600 4,583,900 4,717,700 4,850,300 4,980,600 5,108,300 5,233,500 5,356,400 Form 1120-L/ND/PC/REIT/SF, Total 25,597 26,900 28,100 29,200 30,200 31,200 32,100 33,000 33,900 Form 1120-C 9,294 9,300 9,300 9,300 9,300 9,300 9,300 9,300 9,300Small Corporation Election, Form 2553 468,384 475,600 482,900 490,100 497,400 504,700 511,900 519,200 526,400Footnotes at end of table.

Table 2. Total Number of Returns Filed by Type for the United States

Type of ReturnProjected

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Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

"REMIC" Income Tax, Form 1066 41,807 42,800 43,700 44,600 45,500 46,400 47,200 48,100 48,900Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 33,690 33,100 31,200 27,000 25,900 24,200 23,100 22,000 21,500Gift, Form 709 242,426 244,000 245,600 247,300 248,900 250,500 252,100 253,700 255,300Employment, Total 30,584,476 30,916,100 31,033,500 31,153,500 31,274,600 31,396,300 31,518,300 31,640,500 31,762,900 Total Paper Employment Returns 17,756,411 17,140,600 16,431,900 15,808,100 15,241,900 14,715,500 14,217,100 13,739,000 13,276,000 Total Electronic Employment Returns 12,828,065 13,775,500 14,601,600 15,345,400 16,032,700 16,680,800 17,301,200 17,901,500 18,486,900 Forms 940 and 940-PR, Total 5,887,549 5,904,700 5,923,900 5,943,100 5,962,300 5,981,500 6,000,600 6,019,800 6,039,000 Paper Forms 940 and 940-PR 3,468,877 3,313,900 3,167,400 3,027,100 2,892,700 2,764,100 2,641,000 2,523,200 2,410,500 Form 940 E-File/Online/XML 2,418,672 2,590,800 2,756,500 2,916,000 3,069,500 3,217,300 3,359,700 3,496,700 3,628,600 Forms 941, 941-PR/SS, Total 24,365,898 24,700,700 24,810,300 24,919,900 25,029,500 25,139,100 25,248,700 25,358,300 25,467,900 Paper Forms 941, 941-PR/SS 13,972,095 13,534,700 12,986,900 12,514,900 12,093,200 11,704,600 11,338,100 10,986,000 10,643,600 Form 941 E-File/Online/XML 10,393,803 11,166,000 11,823,500 12,405,000 12,936,400 13,434,500 13,910,700 14,372,300 14,824,300 Forms 943, 943-PR and 943-SS, Total 189,844 184,100 180,400 176,800 173,200 169,600 166,000 162,400 158,800 Paper Forms 943, 943-PR and 943-SS 182,956 175,700 170,200 165,100 160,200 155,600 151,300 147,200 143,200 Electronic Forms 943, 943-PR and 943-SS 6,888 8,500 10,300 11,800 13,000 14,000 14,700 15,300 15,600 Forms 944, 944-PR and 944-SS, Total 76,729 64,900 60,500 58,900 58,400 58,100 58,100 58,000 58,000 Paper Forms 944, 944-PR and 944-SS 69,912 57,100 51,900 49,400 47,900 46,800 45,800 44,900 44,000 Electronic Form 944 6,817 7,700 8,600 9,500 10,400 11,300 12,200 13,100 14,000 Form 945 62,657 59,900 56,600 52,900 49,500 46,200 43,100 40,100 37,400 Form CT-1 1,799 1,700 1,700 1,700 1,700 1,700 1,700 1,700 1,700Withholding Tax for Foreign Persons, Form 1042 50,164 51,600 52,700 53,800 54,900 56,000 57,000 58,100 59,200Exempt Organizations, Total 1,551,506 1,617,100 1,662,100 1,704,200 1,748,700 1,792,400 1,837,100 1,881,700 1,926,700 Total Paper Exempt Organizations Returns 508,495 522,800 509,500 497,800 487,400 478,200 470,100 462,900 456,500 Total Electronic Exempt Organizations Returns 1,043,011 1,094,400 1,152,700 1,206,400 1,261,200 1,314,200 1,367,000 1,418,800 1,470,200 Form 990, Total 318,097 318,400 318,600 318,900 319,200 319,500 319,800 320,100 320,300 Paper Form 990 79,030 74,200 69,800 65,800 62,200 58,900 56,000 53,300 50,900 Electronic Form 990 239,067 244,200 248,900 253,100 257,000 260,600 263,800 266,800 269,500 Form 990-EZ, Total 244,625 242,100 241,700 241,600 241,600 241,600 241,600 241,600 241,600 Paper Form 990-EZ 116,348 111,000 106,900 103,300 100,000 97,000 94,200 91,600 89,200 Electronic Form 990-EZ 128,277 131,200 134,800 138,300 141,600 144,600 147,400 150,000 152,400 Form 990-N ** 614,096 653,700 700,500 743,500 788,500 832,400 876,900 921,100 965,400 Form 990-PF, Total 112,597 114,100 115,300 116,600 117,800 119,100 120,400 121,600 122,900 Paper Form 990-PF 51,026 48,800 46,800 45,100 43,700 42,500 41,500 40,700 40,000 Electronic Form 990-PF 61,571 65,300 68,500 71,500 74,100 76,600 78,900 81,000 82,900 Form 990-T 158,836 188,800 188,800 188,800 188,800 188,800 188,800 188,800 188,800 Form 4720 2,323 2,300 2,400 2,400 2,400 2,500 2,500 2,500 2,500 Form 5227 100,932 97,600 94,800 92,300 90,300 88,600 87,100 86,000 85,100Government Entities/Bonds, Total 46,681 47,300 47,200 47,000 46,800 46,600 46,500 46,300 46,100 Form 8038 2,883 2,800 2,700 2,600 2,600 2,500 2,400 2,300 2,200 Form 8038-CP 10,638 10,600 10,600 10,600 10,600 10,600 10,600 10,600 10,600 Form 8038-G 24,319 25,100 25,100 25,100 25,100 25,100 25,100 25,100 25,100 Form 8038-GC 8,102 8,000 7,900 7,900 7,800 7,700 7,600 7,500 7,400 Form 8038-T 358 400 400 400 400 400 400 400 400Footnotes at end of table.

Table 2. Total Number of Returns Filed by Type for the United States—Continued


(8)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Form 8038-TC 181 200 200 200 200 200 200 200 200 Form 8328 200 200 200 200 200 200 200 200 200Political Organizations, Total 9,825 11,600 9,300 11,500 9,100 11,300 9,000 11,300 8,900 Form 1120-POL, Total 4,273 4,100 4,000 3,900 3,700 3,600 3,500 3,300 3,200 Paper Form 1120-POL 4,237 4,100 4,000 3,800 3,700 3,600 3,400 3,300 3,200 Electronic Form 1120-POL 36 0 0 0 0 0 0 0 0 Form 8871 *** 3,699 4,000 3,400 4,100 3,500 4,300 3,700 4,500 3,800 Form 8872 1,853 3,500 1,900 3,500 1,900 3,500 1,900 3,500 1,900 Paper Form 8872 462 800 500 800 500 800 500 800 500 Electronic Form 8872 1,391 2,700 1,400 2,700 1,400 2,700 1,400 2,700 1,400Excise, Total 1,011,364 1,038,600 1,048,700 1,057,000 1,066,500 1,075,200 1,084,500 1,093,400 1,102,500 Form 11-C 3,701 3,400 3,200 2,900 2,700 2,400 2,100 1,900 1,600 Form 720 190,371 187,300 184,400 181,500 178,500 175,600 172,700 169,800 166,900 Paper Form 720 189,145 186,000 182,900 179,900 176,900 173,900 170,800 167,800 164,800 Electronic Form 720 1,226 1,300 1,400 1,600 1,700 1,800 1,900 2,000 2,100 Form 730 22,247 21,600 20,800 20,100 19,400 18,700 17,900 17,200 16,500 Form 2290 786,507 817,700 831,800 843,900 857,400 869,900 883,100 895,900 908,900 Paper Form 2290 276,480 237,500 213,800 201,400 196,000 194,000 194,300 195,600 197,600 Electronic Form 2290 510,027 580,100 618,000 642,500 661,400 675,900 688,800 700,300 711,300 Form 8849 8,538 8,600 8,600 8,600 8,600 8,600 8,600 8,600 8,600 Paper Form 8849 5,147 4,900 4,700 4,400 4,100 3,800 3,600 3,300 3,000 Electronic Form 8849 3,391 3,700 3,900 4,200 4,500 4,700 5,000 5,300 5,600Excise Taxes re Employee Plans, Form 5330 20,146 20,000 19,800 19,700 19,500 19,400 19,200 19,000 18,900Form 5500-EZ, One-Participant Retirement Plans 103,261 98,700 94,300 89,800 85,300 80,800 76,300 71,800 67,300Payment or Refund Under Sec.7519, Form 8752 26,875 25,800 24,900 24,100 23,300 22,500 21,700 21,000 20,200Supplemental Documents, Total 26,041,254 27,338,000 28,094,900 28,759,400 29,376,800 29,968,900 30,546,700 31,116,300 31,681,200 Form 1040-X 3,393,631 3,881,300 3,981,000 4,080,600 4,180,200 4,279,800 4,379,400 4,478,900 4,578,300 Form 4868, Total 14,055,180 14,326,000 14,643,100 14,960,300 15,277,400 15,594,600 15,911,700 16,228,900 16,546,000 Paper Form 4868 4,279,241 3,794,800 3,323,800 2,826,200 2,325,700 1,821,900 1,314,800 804,200 290,000 Electronic Form 4868 9,775,939 10,531,200 11,319,300 12,134,000 12,951,700 13,772,600 14,596,900 15,424,600 16,256,000 Credit Card 106,800 109,400 111,800 114,100 116,100 118,000 120,000 124,000 128,000 E-File 9,669,139 10,421,800 11,207,500 12,019,900 12,835,600 13,654,600 14,476,900 15,300,600 16,128,000 Form 1120-X 11,926 11,900 12,100 12,400 12,600 12,900 13,200 13,500 13,800 Form 5558 499,645 516,600 533,600 550,600 567,600 584,500 601,500 618,500 635,500 Form 7004, Total 7,537,422 8,027,700 8,319,700 8,519,200 8,671,800 8,798,900 8,911,800 9,016,500 9,116,600 Paper Form 7004 1,671,937 1,550,700 1,451,400 1,370,200 1,303,600 1,249,200 1,204,600 1,168,100 1,138,200 Electronic Form 7004 5,865,485 6,477,000 6,868,300 7,149,100 7,368,100 7,549,700 7,707,200 7,848,500 7,978,500 Form 8868, Total 543,450 574,400 605,300 636,300 667,200 698,200 729,100 760,100 791,000 Paper Form 8868 227,008 239,600 252,100 264,600 277,200 289,700 302,300 314,800 327,400 Electronic Form 8868 316,442 334,800 353,200 371,600 390,000 408,400 426,800 445,200 463,600

Table 2. Total Number of Returns Filed by Type for the United States—Continued


N/A—Not applicable. *Forms 1040, 1040-A, and 1040-EZ for Calendar Years 2017–2018; a new, streamlined Form 1040 replaces Forms 1040, 1040-A, and 1040-EZ starting with Calendar Year 2019 and beyond. **Form 990-N is all electronic.***Form 8871 is all electronic. NOTES: Table does not contain Non-Master File counts.Detail may not add to subtotal/total due to rounding.See Table Notes section for more information.SOURCE: Internal Revenue Service, Statistics of Income Division, 2018 Publication 6186.

(9)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Grand Total 33,297,228 34,028,500 34,669,700 35,283,700 35,929,900 36,541,300 37,202,300 37,854,200 38,509,700Total Primary Returns 31,060,079 31,580,200 32,035,700 32,460,000 32,910,200 33,328,600 33,794,700 34,254,400 34,715,700Individual, Total * 31,060,079 31,580,200 32,035,700 32,460,000 32,910,200 33,328,600 33,794,700 34,254,400 34,715,700 Forms 1040, 1040-A, and 1040-EZ * 31,060,079 31,580,200 32,035,700 32,460,000 32,910,200 33,328,600 33,794,700 34,254,400 34,715,700 Total Paper Individual Returns * 0 0 0 0 0 0 0 0 0 Paper Form 1040 0 0 N/A N/A N/A N/A N/A N/A N/A Paper Form 1040-A 0 0 N/A N/A N/A N/A N/A N/A N/A Paper Form 1040-EZ 0 0 N/A N/A N/A N/A N/A N/A N/A Total Electronic Individual Returns * 31,060,079 31,580,200 32,035,700 32,460,000 32,910,200 33,328,600 33,794,700 34,254,400 34,715,700 Online Filing 11,730,230 12,060,500 12,367,700 12,651,100 12,936,300 13,208,200 13,509,700 13,801,500 14,081,200 Practitioner Electronic Filing 19,329,849 19,519,700 19,668,000 19,808,900 19,973,900 20,120,400 20,285,000 20,452,900 20,634,500 Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0 Electronic Form 1040-NR 0 0 0 0 0 0 0 0 0 Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0Individual Estimated Tax, Form 1040-ES, Total 0 0 0 0 0 0 0 0 0 Paper Form 1040-ES 0 0 0 0 0 0 0 0 0 Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0Fiduciary, Form 1041, Total 0 0 0 0 0 0 0 0 0 Paper Form 1041 0 0 0 0 0 0 0 0 0 Electronic Form 1041 0 0 0 0 0 0 0 0 0Fiduciary Estimated Tax, Form 1041-ES 0 0 0 0 0 0 0 0 0Partnership, Forms 1065/1065-B, Total 0 0 0 0 0 0 0 0 0 Paper Forms 1065/1065-B 0 0 0 0 0 0 0 0 0 Electronic Forms 1065/1065-B 0 0 0 0 0 0 0 0 0Corporation, Total 0 0 0 0 0 0 0 0 0 Total Paper Corporation Returns 0 0 0 0 0 0 0 0 0 Total Electronic Corporation Returns 0 0 0 0 0 0 0 0 0 Form 1120 0 0 0 0 0 0 0 0 0 Paper Form 1120 0 0 0 0 0 0 0 0 0 Electronic Form 1120 0 0 0 0 0 0 0 0 0 Form 1120-F 0 0 0 0 0 0 0 0 0 Paper Form 1120-F 0 0 0 0 0 0 0 0 0 Electronic Form 1120-F 0 0 0 0 0 0 0 0 0 Form 1120-FSC 0 0 0 0 0 0 0 0 0 Form 1120-H 0 0 0 0 0 0 0 0 0 Form 1120-RIC 0 0 0 0 0 0 0 0 0 Form 1120-S, Total 0 0 0 0 0 0 0 0 0 Paper 1120-S 0 0 0 0 0 0 0 0 0 Electronic 1120-S 0 0 0 0 0 0 0 0 0 Forms 1120-L/ND/PC/REIT/SF, Total 0 0 0 0 0 0 0 0 0 Form 1120-C 0 0 0 0 0 0 0 0 0Small Corporation Election, Form 2553 0 0 0 0 0 0 0 0 0"REMIC" Income Tax, Form 1066 0 0 0 0 0 0 0 0 0Footnotes at end of table.

Table 3. Total Number of Returns Filed by Type for Andover IRS Campus


(10)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 0 0 0 0 0 0 0 0 0Gift, Form 709 0 0 0 0 0 0 0 0 0Employment, Total 0 0 0 0 0 0 0 0 0 Total Paper Employment Returns 0 0 0 0 0 0 0 0 0 Total Electronic Employment Returns 0 0 0 0 0 0 0 0 0 Forms 940 and 940-PR, Total 0 0 0 0 0 0 0 0 0 Paper Forms 940 and 940-PR 0 0 0 0 0 0 0 0 0 Form 940 E-File/Online/XML 0 0 0 0 0 0 0 0 0 Forms 941, 941-PR/SS, Total 0 0 0 0 0 0 0 0 0 Paper Forms 941, 941-PR/SS 0 0 0 0 0 0 0 0 0 Form 941 E-File/Online/XML 0 0 0 0 0 0 0 0 0 Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Paper Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Electronic Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0 Forms 944, 944-PR and 944-SS, Total 0 0 0 0 0 0 0 0 0 Paper Forms 944, 944-PR and 944-SS 0 0 0 0 0 0 0 0 0 Electronic Form 944 0 0 0 0 0 0 0 0 0 Form 945 0 0 0 0 0 0 0 0 0 Form CT-1 0 0 0 0 0 0 0 0 0Withholding Tax for Foreign Persons, Form 1042 0 0 0 0 0 0 0 0 0Exempt Organizations, Total 0 0 0 0 0 0 0 0 0Government Entities/Bonds, Total 0 0 0 0 0 0 0 0 0Political Organizations, Total 0 0 0 0 0 0 0 0 0Excise, Total 0 0 0 0 0 0 0 0 0Excise Taxes re Employee Plans, Form 5330 0 0 0 0 0 0 0 0 0Payment or Refund Under Sec.7519, Form 8752 0 0 0 0 0 0 0 0 0Supplemental Documents, Total 2,237,149 2,448,300 2,634,000 2,823,700 3,019,700 3,212,700 3,407,600 3,599,800 3,794,000 Form 1040-X 0 0 0 0 0 0 0 0 0 Form 4868, Total 2,237,149 2,448,300 2,634,000 2,823,700 3,019,700 3,212,700 3,407,600 3,599,800 3,794,000 Paper Form 4868 0 0 0 0 0 0 0 0 0 Electronic Form 4868 2,237,149 2,448,300 2,634,000 2,823,700 3,019,700 3,212,700 3,407,600 3,599,800 3,794,000 Credit Card 0 0 0 0 0 0 0 0 0 E-File 2,237,149 2,448,300 2,634,000 2,823,700 3,019,700 3,212,700 3,407,600 3,599,800 3,794,000 Form 1120-X 0 0 0 0 0 0 0 0 0 Form 5558 0 0 0 0 0 0 0 0 0 Form 7004 0 0 0 0 0 0 0 0 0 Paper Form 7004 0 0 0 0 0 0 0 0 0 Electronic Form 7004 0 0 0 0 0 0 0 0 0 Form 8868 0 0 0 0 0 0 0 0 0 Paper Form 8868 0 0 0 0 0 0 0 0 0 Electronic Form 8868 0 0 0 0 0 0 0 0 0N/A—Not applicable. *Forms 1040, 1040-A, and 1040-EZ for Calendar Years 2017–2018; a new, streamlined Form 1040 replaces Forms 1040, 1040-A, and 1040-EZ starting with Calendar Year 2019 and beyond. NOTES: Table does not contain Non-Master File counts.See Table Notes section for more information. Detail may not add to total due to rounding.SOURCE: Internal Revenue Service, Statistics of Income Division, 2018 Publication 6186.

Table 3. Total Number of Returns Filed by Type for Andover IRS Campus—Continued


(11)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Grand Total 36,698,595 37,448,200 38,719,100 38,399,900 38,692,400 38,963,000 38,794,600 34,028,000 30,733,400

Total Primary Returns 33,386,908 33,940,000 34,966,600 34,665,600 34,886,100 35,088,400 34,894,200 30,728,200 27,807,400Individual, Total * 28,842,685 29,287,200 29,927,400 29,948,000 30,205,400 30,444,900 30,423,300 28,776,800 27,807,400 Forms 1040, 1040-A, and 1040-EZ * 27,893,941 28,323,000 28,947,500 28,952,200 29,193,800 29,417,400 29,585,600 28,115,400 27,120,900

Total Paper Individual Returns * 3,720,980 3,716,300 3,964,300 3,632,400 3,516,500 3,406,400 3,200,800 1,362,300 0

Paper Form 1040 2,587,348 2,655,900 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-A 666,597 616,400 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-EZ 467,035 444,000 N/A N/A N/A N/A N/A N/A N/A

Total Electronic Individual Returns * 24,172,961 24,606,700 24,983,100 25,319,800 25,677,300 26,011,100 26,384,800 26,753,100 27,120,900

Online Filing 10,431,850 10,761,600 11,086,800 11,374,900 11,665,900 11,946,100 12,253,800 12,554,000 12,844,400

Practitioner Electronic Filing 13,741,111 13,845,100 13,896,300 13,944,900 14,011,400 14,065,000 14,131,000 14,199,100 14,276,500

Forms 1040-NR/NR-EZ/C 771,809 794,100 816,300 838,600 860,800 883,100 747,800 619,800 644,900

Electronic Form 1040-NR 158,754 261,600 359,900 442,200 505,800 553,700 590,400 619,800 644,900

Forms 1040-PR and 1040-SS 176,935 170,100 163,600 157,200 150,800 144,400 89,800 41,600 41,600

Electronic Forms 1040-PR and 1040-SS 41,589 41,600 41,600 41,600 41,600 41,600 41,600 41,600 41,600

Individual Estimated Tax, Form 1040-ES, Total 4,544,223 4,652,800 5,039,200 4,717,600 4,680,700 4,643,500 4,470,900 1,951,400 0 Paper Form 1040-ES 4,506,066 4,598,300 4,972,500 4,649,300 4,607,900 4,566,900 4,393,600 1,916,300 0

Electronic (Credit Card) Form 1040-ES 38,158 54,500 66,700 68,400 72,800 76,600 77,400 35,100 0

Fiduciary, Form 1041, Total 0 0 0 0 0 0 0 0 0 Paper Form 1041 0 0 0 0 0 0 0 0 0

Electronic Form 1041 0 0 0 0 0 0 0 0 0

Fiduciary Estimated Tax, Form 1041-ES 0 0 0 0 0 0 0 0 0Partnership, Forms 1065/1065-B, Total 0 0 0 0 0 0 0 0 0 Paper Forms 1065/1065-B 0 0 0 0 0 0 0 0 0

Electronic Forms 1065/1065-B 0 0 0 0 0 0 0 0 0

Corporation, Total 0 0 0 0 0 0 0 0 0 Total Paper Corporation Returns 0 0 0 0 0 0 0 0 0

Total Electronic Corporation Returns 0 0 0 0 0 0 0 0 0

Form 1120 0 0 0 0 0 0 0 0 0

Paper Form 1120 0 0 0 0 0 0 0 0 0

Electronic Form 1120 0 0 0 0 0 0 0 0 0

Form 1120-F 0 0 0 0 0 0 0 0 0

Paper Form 1120-F 0 0 0 0 0 0 0 0 0

Electronic Form 1120-F 0 0 0 0 0 0 0 0 0

Form 1120-FSC 0 0 0 0 0 0 0 0 0

Form 1120-H 0 0 0 0 0 0 0 0 0

Form 1120-RIC 0 0 0 0 0 0 0 0 0

Form 1120-S, Total 0 0 0 0 0 0 0 0 0

Paper 1120-S 0 0 0 0 0 0 0 0 0

Electronic 1120-S 0 0 0 0 0 0 0 0 0

Forms 1120-L/ND/PC/REIT/SF, Total 0 0 0 0 0 0 0 0 0

Form 1120-C 0 0 0 0 0 0 0 0 0

Small Corporation Election, Form 2553 0 0 0 0 0 0 0 0 0"REMIC" Income Tax, Form 1066 0 0 0 0 0 0 0 0 0


Table 4. Total Number of Returns Filed by Type for Austin IRS Campus


(12)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 0 0 0 0 0 0 0 0 0Gift, Form 709 0 0 0 0 0 0 0 0 0Employment, Total 0 0 0 0 0 0 0 0 0 Total Paper Employment Returns 0 0 0 0 0 0 0 0 0

Total Electronic Employment Returns 0 0 0 0 0 0 0 0 0

Forms 940 and 940-PR, Total 0 0 0 0 0 0 0 0 0

Paper Forms 940 and 940-PR 0 0 0 0 0 0 0 0 0

Form 940 E-File/Online/XML 0 0 0 0 0 0 0 0 0

Forms 941, 941-PR/SS, Total 0 0 0 0 0 0 0 0 0

Paper Forms 941, 941-PR/SS 0 0 0 0 0 0 0 0 0


Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0

Paper Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0

Electronic Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0

Forms 944, 944-PR and 944-SS, Total 0 0 0 0 0 0 0 0 0


Electronic Form 944 0 0 0 0 0 0 0 0 0

Form 945 0 0 0 0 0 0 0 0 0

Form CT-1 0 0 0 0 0 0 0 0 0

Withholding Tax for Foreign Persons, Form 1042 0 0 0 0 0 0 0 0 0Exempt Organizations, Total 0 0 0 0 0 0 0 0 0Government Entities/Bonds, Total 0 0 0 0 0 0 0 0 0Political Organizations, Total 0 0 0 0 0 0 0 0 0Excise, Total 0 0 0 0 0 0 0 0 0Excise Taxes re Employee Plans, Form 5330 0 0 0 0 0 0 0 0 0Payment or Refund Under Sec.7519, Form 8752 0 0 0 0 0 0 0 0 0Supplemental Documents, Total 3,311,687 3,508,200 3,752,500 3,734,300 3,806,300 3,874,600 3,900,400 3,299,800 2,926,000 Form 1040-X 693,720 823,500 943,500 924,300 953,800 983,000 981,700 443,900 0

Form 4868, Total 2,617,967 2,684,700 2,809,000 2,810,000 2,852,600 2,891,600 2,918,700 2,855,900 2,926,000

Paper Form 4868 874,755 805,200 787,800 640,200 530,600 418,500 294,700 79,700 0

Electronic Form 4868 1,743,212 1,879,500 2,021,200 2,169,800 2,322,000 2,473,100 2,624,000 2,776,200 2,926,000

Credit Card 0 0 0 0 0 0 0 0 0

E-File 1,743,212 1,879,500 2,021,200 2,169,800 2,322,000 2,473,100 2,624,000 2,776,200 2,926,000

Form 1120-X 0 0 0 0 0 0 0 0 0

Form 5558 0 0 0 0 0 0 0 0 0

Form 7004 0 0 0 0 0 0 0 0 0

Paper Form 7004 0 0 0 0 0 0 0 0 0

Electronic Form 7004 0 0 0 0 0 0 0 0 0

Form 8868 0 0 0 0 0 0 0 0 0

Paper Form 8868 0 0 0 0 0 0 0 0 0

Electronic Form 8868 0 0 0 0 0 0 0 0 0N/A—Not applicable. *Forms 1040, 1040-A, and 1040-EZ for Calendar Years 2017–2018; a new, streamlined Form 1040 replaces Forms 1040, 1040-A, and 1040-EZ starting with Calendar Year 2019 and beyond. NOTES: Table does not contain Non-Master File counts.See Table Notes section for more information. Detail may not add to total due to rounding.SOURCE: Internal Revenue Service, Statistics of Income Division, 2018 Publication 6186.

Table 4. Total Number of Returns Filed by Type for Austin IRS Campus—Continued


(13)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Grand Total 25,920,545 24,015,800 19,353,800 16,010,400 16,717,000 17,380,000 18,013,700 18,625,800 19,222,700

Total Primary Returns 25,149,649 23,392,200 19,341,700 15,998,100 16,704,400 17,367,100 18,000,500 18,612,300 19,208,900Individual, Total * 0 0 0 0 0 0 0 0 0 Forms 1040, 1040-A, and 1040-EZ * 0 0 0 0 0 0 0 0 0

Total Paper Individual Returns * 0 0 0 0 0 0 0 0 0

Paper Form 1040 0 0 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-A 0 0 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-EZ 0 0 N/A N/A N/A N/A N/A N/A N/A

Total Electronic Individual Returns * 0 0 0 0 0 0 0 0 0

Online Filing 0 0 0 0 0 0 0 0 0

Practitioner Electronic Filing 0 0 0 0 0 0 0 0 0

Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0

Electronic Form 1040-NR 0 0 0 0 0 0 0 0 0

Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0

Individual Estimated Tax, Form 1040-ES, Total 0 0 0 0 0 0 0 0 0 Paper Form 1040-ES 0 0 0 0 0 0 0 0 0

Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0

Fiduciary, Form 1041, Total 337,448 226,500 0 0 0 0 0 0 0 Paper Form 1041 337,448 226,500 0 0 0 0 0 0 0

Electronic Form 1041 0 0 0 0 0 0 0 0 0

Fiduciary Estimated Tax, Form 1041-ES 547,138 704,300 0 0 0 0 0 0 0Partnership, Forms 1065/1065-B, Total 265,372 199,200 0 0 0 0 0 0 0 Paper Forms 1065/1065-B 265,372 199,200 0 0 0 0 0 0 0


Corporation, Total 774,748 565,300 166,300 0 0 0 0 0 0 Total Paper Corporation Returns 774,748 565,300 166,300 0 0 0 0 0 0


Form 1120 203,549 150,200 81,100 0 0 0 0 0 0

Paper Form 1120 203,549 150,200 81,100 0 0 0 0 0 0

Electronic Form 1120 0 0 0 0 0 0 0 0 0

Form 1120-F 0 0 0 0 0 0 0 0 0

Paper Form 1120-F 0 0 0 0 0 0 0 0 0


Form 1120-FSC 0 0 0 0 0 0 0 0 0

Form 1120-H 151,160 105,200 82,600 0 0 0 0 0 0

Form 1120-RIC 4,817 13,900 2,600 0 0 0 0 0 0

Form 1120-S, Total 413,416 295,000 0 0 0 0 0 0 0

Paper 1120-S 413,416 295,000 0 0 0 0 0 0 0

Electronic 1120-S 0 0 0 0 0 0 0 0 0

Forms 1120-L/ND/PC/REIT/SF, Total 1,806 1,000 0 0 0 0 0 0 0

Form 1120-C 0 0 0 0 0 0 0 0 0

Small Corporation Election, Form 2553 231,472 238,200 140,300 0 0 0 0 0 0"REMIC" Income Tax, Form 1066 0 0 0 0 0 0 0 0 0


Table 5. Total Number of Returns Filed by Type for Cincinnati IRS Campus


(14)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 33,690 33,100 18,200 0 0 0 0 0 0

Gift, Form 709 242,426 244,000 0 0 0 0 0 0 0Employment, Total 21,697,054 20,150,500 18,346,000 15,345,400 16,032,700 16,680,800 17,301,200 17,901,500 18,486,900 Total Paper Employment Returns 8,868,989 6,375,100 3,744,400 0 0 0 0 0 0

Total Electronic Employment Returns 12,828,065 13,775,500 14,601,600 15,345,400 16,032,700 16,680,800 17,301,200 17,901,500 18,486,900

Forms 940 and 940-PR, Total 4,205,936 3,826,500 3,927,200 2,916,000 3,069,500 3,217,300 3,359,700 3,496,700 3,628,600

Paper Forms 940 and 940-PR 1,787,264 1,235,800 1,170,800 0 0 0 0 0 0

Form 940 E-File/Online/XML 2,418,672 2,590,800 2,756,500 2,916,000 3,069,500 3,217,300 3,359,700 3,496,700 3,628,600

Forms 941, 941-PR/SS, Total 17,350,768 16,236,300 14,336,900 12,405,000 12,936,400 13,434,500 13,910,700 14,372,300 14,824,300

Paper Forms 941, 941-PR/SS 6,956,965 5,070,200 2,513,400 0 0 0 0 0 0

Form 941 E-File/Online/XML 10,393,803 11,166,000 11,823,500 12,405,000 12,936,400 13,434,500 13,910,700 14,372,300 14,824,300

Forms 943, 943-PR and 943-SS 66,122 36,500 37,100 11,800 13,000 14,000 14,700 15,300 15,600

Paper Forms 943, 943-PR and 943-SS 59,234 28,100 26,800 0 0 0 0 0 0

Electronic Forms 943, 943-PR and 943-SS 6,888 8,500 10,300 11,800 13,000 14,000 14,700 15,300 15,600

Forms 944, 944-PR and 944-SS, Total 38,299 24,500 21,700 9,500 10,400 11,300 12,200 13,100 14,000

Paper Forms 944, 944-PR and 944-SS 31,482 16,800 13,100 0 0 0 0 0 0

Electronic Form 944 6,817 7,700 8,600 9,500 10,400 11,300 12,200 13,100 14,000

Form 945 34,130 24,900 23,100 3,100 3,400 3,600 3,900 4,100 4,400

Form CT-1 1,799 1,700 0 0 0 0 0 0 0

Withholding Tax for Foreign Persons, Form 1042 0 0 0 0 0 0 0 0 0Exempt Organizations, Total 0 0 0 0 0 0 0 0 0Government Entities/Bonds, Total 0 0 0 0 0 0 0 0 0Political Organizations, Total 0 0 0 0 0 0 0 0 0Excise, Total 1,011,364 1,013,600 655,300 652,700 671,600 686,300 699,300 710,900 722,000Excise Taxes re Employee Plans, Form 5330 0 0 0 0 0 0 0 0 0Payment or Refund Under Sec.7519, Form 8752 8,937 17,500 15,600 0 0 0 0 0 0Supplemental Documents, Total 770,896 623,500 12,100 12,400 12,600 12,900 13,200 13,500 13,800 Form 1040-X 0 0 0 0 0 0 0 0 0

Form 4868, Total 0 0 0 0 0 0 0 0 0

Paper Form 4868 0 0 0 0 0 0 0 0 0

Electronic Form 4868 0 0 0 0 0 0 0 0 0

Credit Card 0 0 0 0 0 0 0 0 0

E-File 0 0 0 0 0 0 0 0 0

Form 1120-X 276 4,800 12,100 12,400 12,600 12,900 13,200 13,500 13,800

Form 5558 0 0 0 0 0 0 0 0 0

Form 7004 770,620 618,700 0 0 0 0 0 0 0

Paper Form 7004 770,620 618,700 0 0 0 0 0 0 0

Electronic Form 7004 0 0 0 0 0 0 0 0 0

Form 8868 0 0 0 0 0 0 0 0 0

Paper Form 8868 0 0 0 0 0 0 0 0 0


Table 5. Total Number of Returns Filed by Type for Cincinnati IRS Campus—Continued


(15)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Grand Total 51,147,552 49,844,000 49,888,900 46,396,700 42,549,200 32,838,400 33,568,200 34,288,000 35,006,100Total Primary Returns 45,702,195 44,543,000 44,560,000 41,624,900 38,381,700 30,103,800 30,669,800 31,224,900 31,776,300Individual, Total * 35,568,620 35,296,100 35,551,500 34,498,600 33,353,000 30,103,800 30,669,800 31,224,900 31,776,300 Forms 1040, 1040-A, and 1040-EZ * 35,568,620 35,296,100 35,551,500 34,498,600 33,353,000 30,103,800 30,669,800 31,224,900 31,776,300

Total Paper Individual Returns * 8,297,750 7,385,600 7,087,000 5,487,100 3,777,900 0 0 0 0


Paper Form 1040-A 1,280,410 1,168,900 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-EZ 1,201,838 1,177,100 N/A N/A N/A N/A N/A N/A N/A


Online Filing 10,452,040 10,883,900 11,259,300 11,626,900 11,995,900 12,352,700 12,736,600 13,111,900 13,476,100


Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0


Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0


Individual Estimated Tax, Form 1040-ES, Total 10,133,575 9,246,900 9,008,500 7,126,300 5,028,700 0 0 0 0 Paper Form 1040-ES 10,048,484 9,138,600 8,889,300 7,023,000 4,950,500 0 0 0 0

Electronic (Credit Card) Form 1040-ES 85,091 108,300 119,200 103,300 78,200 0 0 0 0


Electronic Form 1041 0 0 0 0 0 0 0 0 0





Form 1120 0 0 0 0 0 0 0 0 0

Paper Form 1120 0 0 0 0 0 0 0 0 0

Electronic Form 1120 0 0 0 0 0 0 0 0 0

Form 1120-F 0 0 0 0 0 0 0 0 0

Paper Form 1120-F 0 0 0 0 0 0 0 0 0


Form 1120-FSC 0 0 0 0 0 0 0 0 0

Form 1120-H 0 0 0 0 0 0 0 0 0

Form 1120-RIC 0 0 0 0 0 0 0 0 0

Form 1120-S, Total 0 0 0 0 0 0 0 0 0

Paper 1120-S 0 0 0 0 0 0 0 0 0

Electronic 1120-S 0 0 0 0 0 0 0 0 0


Form 1120-C 0 0 0 0 0 0 0 0 0

Small Corporation Election, Form 2553 0 0 0 0 0 0 0 0 0"REMIC" Income Tax, Form 1066 0 0 0 0 0 0 0 0 0Footnotes at end of table.

Table 6. Total Number of Returns Filed by Type for Fresno IRS Campus


(16)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 0 0 0 0 0 0 0 0 0

Gift, Form 709 0 0 0 0 0 0 0 0 0Employment, Total 0 0 0 0 0 0 0 0 0 Total Paper Employment Returns 0 0 0 0 0 0 0 0 0





Forms 941, 941-PR/SS, Total 0 0 0 0 0 0 0 0 0

Paper Forms 941, 941-PR/SS 0 0 0 0 0 0 0 0 0


Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0





Electronic Form 944 0 0 0 0 0 0 0 0 0

Form 945 0 0 0 0 0 0 0 0 0

Form CT-1 0 0 0 0 0 0 0 0 0

Withholding Tax for Foreign Persons, Form 1042 0 0 0 0 0 0 0 0 0Exempt Organizations, Total 0 0 0 0 0 0 0 0 0Government Entities/Bonds, Total 0 0 0 0 0 0 0 0 0Political Organizations, Total 0 0 0 0 0 0 0 0 0Excise, Total 0 0 0 0 0 0 0 0 0Excise Taxes re Employee Plans, Form 5330 0 0 0 0 0 0 0 0 0Payment or Refund Under Sec.7519, Form 8752 0 0 0 0 0 0 0 0 0Supplemental Documents, Total 5,445,358 5,301,000 5,328,900 4,771,800 4,167,500 2,734,600 2,898,400 3,063,100 3,229,800 Form 1040-X 1,546,989 1,636,700 1,686,700 1,396,300 1,024,700 0 0 0 0

Form 4868, Total 3,898,369 3,664,300 3,642,200 3,375,500 3,142,900 2,734,600 2,898,400 3,063,100 3,229,800

Paper Form 4868 1,950,695 1,600,200 1,408,300 967,000 570,100 0 0 0 0

Electronic Form 4868 1,947,673 2,064,100 2,233,900 2,408,500 2,572,800 2,734,600 2,898,400 3,063,100 3,229,800

Credit Card 0 0 0 0 0 0 0 0 0

E-File 1,947,673 2,064,100 2,233,900 2,408,500 2,572,800 2,734,600 2,898,400 3,063,100 3,229,800

Form 1120-X 0 0 0 0 0 0 0 0 0

Form 5558 0 0 0 0 0 0 0 0 0

Form 7004 0 0 0 0 0 0 0 0 0

Paper Form 7004 0 0 0 0 0 0 0 0 0

Electronic Form 7004 0 0 0 0 0 0 0 0 0

Form 8868 0 0 0 0 0 0 0 0 0

Paper Form 8868 0 0 0 0 0 0 0 0 0


Table 6. Total Number of Returns Filed by Type for Fresno IRS Campus—Continued


(17)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Grand Total 45,027,407 46,436,500 47,812,600 50,871,900 55,429,200 58,917,800 58,957,300 63,312,100 66,536,400Total Primary Returns 40,342,129 41,724,000 43,018,700 45,965,900 49,756,900 52,681,400 52,731,700 56,511,000 59,344,100Individual, Total * 32,789,901 32,162,800 31,468,900 31,757,400 33,629,700 35,068,100 35,406,000 37,259,500 38,558,000

Forms 1040, 1040-A, and 1040-EZ * 32,789,901 32,162,800 31,468,900 31,757,400 33,629,700 35,068,100 35,200,300 36,861,600 38,169,400

Total Paper Individual Returns * 6,184,047 5,197,100 4,203,800 4,230,000 5,816,000 6,992,400 6,820,600 8,184,200 9,192,700


Paper Form 1040-A 992,755 743,500 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-EZ 886,739 693,800 N/A N/A N/A N/A N/A N/A N/A


Online Filing 10,989,561 11,295,200 11,562,800 11,800,500 12,042,400 12,274,300 12,535,700 12,790,100 13,035,100


Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 157,500 307,800 304,900


Forms 1040-PR and 1040-SS 0 0 0 0 0 0 48,200 90,100 83,700

Electronic Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0Individual Estimated Tax, Form 1040-ES, Total 7,552,228 6,506,900 5,343,500 5,493,700 7,741,500 9,531,700 9,527,200 11,723,200 13,516,100

Paper Form 1040-ES 7,488,813 6,430,700 5,272,800 5,414,000 7,621,200 9,374,500 9,362,400 11,512,000 13,264,500

Electronic (Credit Card) Form 1040-ES 63,416 76,200 70,700 79,600 120,400 157,100 164,800 211,100 251,600Fiduciary, Form 1041, Total 0 71,600 251,800 234,100 218,900 204,900 191,900 179,300 167,100

Paper Form 1041 0 71,600 251,800 234,100 218,900 204,900 191,900 179,300 167,100

Electronic Form 1041 0 0 0 0 0 0 0 0 0Fiduciary Estimated Tax, Form 1041-ES 0 0 0 0 0 0 0 0 0Partnership, Forms 1065/1065-B, Total 0 67,100 209,700 196,600 187,200 180,800 176,900 174,900 174,400

Paper Forms 1065/1065-B 0 67,100 209,700 196,600 187,200 180,800 176,900 174,900 174,400

Electronic Forms 1065/1065-B 0 0 0 0 0 0 0 0 0Corporation, Total 0 192,300 430,900 512,400 487,500 467,000 449,700 434,900 422,000

Total Paper Corporation Returns 0 192,300 430,900 512,400 487,500 467,000 449,700 434,900 422,000


Form 1120 0 49,200 96,100 126,000 114,800 104,900 95,900 87,400 79,300

Paper Form 1120 0 49,200 96,100 126,000 114,800 104,900 95,900 87,400 79,300

Electronic Form 1120 0 0 0 0 0 0 0 0 0

Form 1120-F 0 0 0 0 0 0 0 0 0

Paper Form 1120-F 0 0 0 0 0 0 0 0 0


Form 1120-FSC 0 0 0 0 0 0 0 0 0

Form 1120-H 0 33,100 57,300 125,700 127,600 129,400 131,200 132,900 134,600

Form 1120-RIC 0 2,000 13,800 16,800 17,300 17,700 18,200 18,600 19,100

Form 1120-S, Total 0 108,000 263,700 243,900 227,900 215,000 204,500 195,900 189,000

Paper 1120-S 0 108,000 263,700 243,900 227,900 215,000 204,500 195,900 189,000

Electronic 1120-S 0 0 0 0 0 0 0 0 0


Form 1120-C 0 0 0 0 0 0 0 0 0Small Corporation Election, Form 2553 0 67,300 170,800 289,200 293,900 297,400 301,800 305,200 309,300"REMIC" Income Tax, Form 1066 0 0 0 0 0 0 0 0 0


Table 7. Total Number of Returns Filed by Type for Kansas City IRS Campus


(18)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 0 0 13,000 27,000 25,900 24,200 23,100 22,000 21,500

Gift, Form 709 0 0 245,600 247,300 248,900 250,500 252,100 253,700 255,300Employment, Total 0 2,655,900 4,883,100 7,192,900 6,908,400 6,642,400 6,389,100 6,145,000 5,907,500 Total Paper Employment Returns 0 2,655,900 4,883,100 7,192,900 6,908,400 6,642,400 6,389,100 6,145,000 5,907,500


Forms 940 and 940-PR, Total 0 501,900 476,900 1,353,100 1,282,400 1,214,900 1,150,300 1,088,300 1,028,600

Paper Forms 940 and 940-PR 0 501,900 476,900 1,353,100 1,282,400 1,214,900 1,150,300 1,088,300 1,028,600


Forms 941, 941-PR/SS, Total 0 2,108,400 4,358,900 5,744,900 5,535,900 5,341,700 5,157,100 4,978,800 4,804,600

Paper Forms 941, 941-PR/SS 0 2,108,400 4,358,900 5,744,900 5,535,900 5,341,700 5,157,100 4,978,800 4,804,600


Forms 943, 943-PR and 943-SS 0 27,400 26,400 48,700 46,600 44,700 43,000 41,300 39,700

Paper Forms 943, 943-PR and 943-SS 0 27,400 26,400 48,700 46,600 44,700 43,000 41,300 39,700


Forms 944, 944-PR and 944-SS, Total 0 8,800 9,600 19,300 18,600 18,100 17,600 17,200 16,900

Paper Forms 944, 944-PR and 944-SS 0 8,800 9,600 19,300 18,600 18,100 17,600 17,200 16,900

Electronic Form 944 0 0 0 0 0 0 0 0 0

Form 945 0 9,500 9,500 25,200 23,200 21,200 19,400 17,700 16,100

Form CT-1 0 0 1,700 1,700 1,700 1,700 1,700 1,700 1,700

Withholding Tax for Foreign Persons, Form 1042 0 0 0 0 0 0 0 0 0Exempt Organizations, Total 0 0 0 0 0 0 0 0 0Government Entities/Bonds, Total 0 0 0 0 0 0 0 0 0Political Organizations, Total 0 0 0 0 0 0 0 0 0Excise, Total 0 0 0 0 0 0 0 0 0Excise Taxes re Employee Plans, Form 5330 0 0 0 0 0 0 0 0 0Payment or Refund Under Sec.7519, Form 8752 0 0 1,200 15,400 14,900 14,400 13,900 13,400 12,900Supplemental Documents, Total 4,685,278 4,712,600 4,793,900 4,905,900 5,672,300 6,236,400 6,225,500 6,801,100 7,192,300 Form 1040-X 1,152,922 1,151,700 1,000,500 1,076,400 1,577,400 2,017,800 2,091,900 2,666,900 3,182,600

Form 4868, Total 3,532,356 3,371,800 3,234,000 3,301,500 3,592,400 3,737,200 3,669,400 3,684,100 3,571,000

Paper Form 4868 1,453,791 1,126,000 835,300 745,500 877,600 859,000 628,100 478,900 201,600

Electronic Form 4868 2,078,566 2,245,800 2,398,700 2,556,000 2,714,800 2,878,200 3,041,300 3,205,300 3,369,400

Credit Card 0 0 0 0 0 0 0 0 0

E-File 2,078,566 2,245,800 2,398,700 2,556,000 2,714,800 2,878,200 3,041,300 3,205,300 3,369,400

Form 1120-X 0 1,300 0 0 0 0 0 0 0

Form 5558 0 0 0 0 0 0 0 0 0

Form 7004 0 187,800 559,400 528,100 502,400 481,400 464,300 450,200 438,700

Paper Form 7004 0 187,800 559,400 528,100 502,400 481,400 464,300 450,200 438,700

Electronic Form 7004 0 0 0 0 0 0 0 0 0

Form 8868 0 0 0 0 0 0 0 0 0

Paper Form 8868 0 0 0 0 0 0 0 0 0


Table 7. Total Number of Returns Filed by Type for Kansas City IRS Campus—Continued


(19)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Grand Total 31,503,198 34,891,900 37,416,800 42,224,200 41,435,500 47,598,600 47,397,200 47,522,100 47,333,700

Total Primary Returns 23,574,851 25,931,600 27,763,000 31,774,900 30,943,500 36,056,900 35,801,300 35,839,400 35,617,200Individual, Total * 0 1,215,700 1,471,800 2,686,800 2,302,200 4,432,500 4,257,400 4,198,500 4,031,300 Forms 1040, 1040-A, and 1040-EZ * 0 1,215,700 1,471,800 2,686,800 2,302,200 4,432,500 4,257,400 4,198,500 4,031,300

Total Paper Individual Returns * 0 1,215,700 1,471,800 2,686,800 2,302,200 4,432,500 4,257,400 4,198,500 4,031,300

Paper Form 1040 0 873,900 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-A 0 172,300 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-EZ 0 169,500 N/A N/A N/A N/A N/A N/A N/A

Total Electronic Individual Returns * 0 0 0 0 0 0 0 0 0

Online Filing 0 0 0 0 0 0 0 0 0

Practitioner Electronic Filing 0 0 0 0 0 0 0 0 0

Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0


Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0


Individual Estimated Tax, Form 1040-ES, Total 0 1,522,000 1,870,800 3,489,400 3,064,300 6,042,200 5,946,800 6,013,900 5,927,200 Paper Form 1040-ES 0 1,504,200 1,846,000 3,438,900 3,016,700 5,942,600 5,844,000 5,905,600 5,816,900

Electronic (Credit Card) Form 1040-ES 0 17,800 24,800 50,600 47,600 99,600 102,900 108,300 110,300

Fiduciary, Form 1041, Total 2,778,315 2,808,400 2,848,000 2,861,100 2,873,000 2,884,700 2,896,100 2,907,500 2,918,900 Paper Form 1041 225,065 189,600 194,400 178,400 164,400 152,000 140,300 129,100 118,200

Electronic Form 1041 2,553,250 2,618,800 2,653,600 2,682,700 2,708,600 2,732,700 2,755,800 2,778,300 2,800,700

Fiduciary Estimated Tax, Form 1041-ES 0 0 704,300 704,300 704,300 704,300 704,300 704,300 704,300Partnership, Forms 1065/1065-B, Total 3,777,977 3,869,100 4,017,500 4,122,700 4,224,000 4,322,300 4,418,200 4,512,200 4,604,600 Paper Forms 1065/1065-B 314,647 258,600 273,600 256,400 244,200 235,900 230,800 228,200 227,600

Electronic Forms 1065/1065-B 3,463,330 3,610,500 3,743,900 3,866,300 3,979,900 4,086,400 4,187,500 4,284,000 4,377,100

Corporation, Total 6,156,158 6,413,000 6,638,000 6,800,700 6,911,000 7,021,300 7,131,200 7,240,400 7,348,800 Total Paper Corporation Returns 706,483 604,400 675,800 690,700 658,700 631,800 608,900 589,100 571,800

Total Electronic Corporation Returns 5,449,675 5,808,700 5,962,200 6,110,000 6,252,300 6,389,500 6,522,300 6,651,300 6,777,000

Form 1120 1,522,046 1,495,200 1,495,700 1,528,400 1,522,100 1,514,800 1,506,700 1,498,100 1,489,200

Paper Form 1120 218,980 164,100 145,700 165,800 151,000 138,100 126,200 115,000 104,400

Electronic Form 1120 1,303,066 1,331,200 1,350,000 1,362,600 1,371,100 1,376,700 1,380,500 1,383,100 1,384,800

Form 1120-F 48,095 49,200 50,300 51,300 52,400 53,500 54,600 55,700 56,800

Paper Form 1120-F 22,681 22,300 22,000 21,700 21,500 21,300 21,200 21,000 20,900

Electronic Form 1120-F 25,414 26,900 28,300 29,600 31,000 32,200 33,400 34,600 35,800

Form 1120-FSC 90 100 100 100 100 100 100 100 100

Form 1120-H 103,942 120,100 122,000 139,700 141,300 142,900 144,400 146,000 147,500

Form 1120-RIC 13,395 2,900 2,900 3,100 3,100 3,200 3,300 3,400 3,500

Form 1120-S, Total 4,435,505 4,710,300 4,929,600 5,039,600 5,152,400 5,266,400 5,380,700 5,494,900 5,608,600

Paper 1120-S 314,310 259,700 345,700 321,900 302,100 285,800 272,400 261,300 252,200

Electronic 1120-S 4,121,195 4,450,600 4,583,900 4,717,700 4,850,300 4,980,600 5,108,300 5,233,500 5,356,400

Forms 1120-L/ND/PC/REIT/SF, Total 23,791 26,000 28,100 29,200 30,200 31,200 32,100 33,000 33,900

Form 1120-C 9,294 9,300 9,300 9,300 9,300 9,300 9,300 9,300 9,300

Small Corporation Election, Form 2553 236,912 170,100 171,800 200,900 203,500 207,200 210,200 214,000 217,100"REMIC" Income Tax, Form 1066 41,807 42,800 43,700 44,600 45,500 46,400 47,200 48,100 48,900


Table 8. Total Number of Returns Filed by Type for Ogden IRS Campus


(20)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 0 0 0 0 0 0 0 0 0Gift, Form 709 0 0 0 0 0 0 0 0 0Employment, Total 8,887,422 8,109,600 7,804,400 8,615,100 8,333,400 8,073,100 7,828,000 7,594,100 7,368,500

Total Paper Employment Returns 8,887,422 8,109,600 7,804,400 8,615,100 8,333,400 8,073,100 7,828,000 7,594,100 7,368,500


Forms 940 and 940-PR, Total 1,681,613 1,576,300 1,519,700 1,674,000 1,610,300 1,549,200 1,490,700 1,434,900 1,381,900

Paper Forms 940 and 940-PR 1,681,613 1,576,300 1,519,700 1,674,000 1,610,300 1,549,200 1,490,700 1,434,900 1,381,900


Forms 941, 941-PR/SS, Total 7,015,130 6,356,100 6,114,500 6,770,000 6,557,200 6,363,000 6,181,000 6,007,300 5,839,000

Paper Forms 941, 941-PR/SS 7,015,130 6,356,100 6,114,500 6,770,000 6,557,200 6,363,000 6,181,000 6,007,300 5,839,000


Forms 943, 943-PR and 943-SS 123,722 120,200 116,900 116,400 113,600 110,900 108,300 105,900 103,600

Paper Forms 943, 943-PR and 943-SS 123,722 120,200 116,900 116,400 113,600 110,900 108,300 105,900 103,600


Forms 944, 944-PR and 944-SS, Total 38,430 31,500 29,200 30,100 29,400 28,800 28,200 27,700 27,100 Paper Forms 944, 944-PR and 944-SS 38,430 31,500 29,200 30,100 29,400 28,800 28,200 27,700 27,100

Electronic Form 944 0 0 0 0 0 0 0 0 0

Form 945 28,527 25,500 24,100 24,700 22,900 21,300 19,800 18,300 16,900

Form CT-1 0 0 0 0 0 0 0 0 0

Withholding Tax for Foreign Persons, Form 1042 50,164 51,600 52,700 53,800 54,900 56,000 57,000 58,100 59,200Exempt Organizations, Total 1,551,506 1,617,100 1,662,100 1,704,200 1,748,700 1,792,400 1,837,100 1,881,700 1,926,700Government Entities/Bonds, Total 46,681 47,300 47,200 47,000 46,800 46,600 46,500 46,300 46,100Political Organizations, Total 9,825 11,600 9,300 11,500 9,100 11,300 9,000 11,300 8,900Excise, Total 0 25,000 393,500 404,300 394,900 388,900 385,200 382,500 380,500Excise Taxes re Employee Plans, Form 5330 20,146 20,000 19,800 19,700 19,500 19,400 19,200 19,000 18,900Payment or Refund Under Sec.7519, Form 8752 17,938 8,400 8,100 8,700 8,400 8,100 7,900 7,600 7,300Supplemental Documents, Total 7,928,347 8,960,300 9,653,800 10,449,300 10,492,000 11,541,700 11,595,900 11,682,600 11,716,500

Form 1040-X 0 269,400 350,300 683,700 624,400 1,279,100 1,305,800 1,368,100 1,395,700

Form 4868, Total 106,800 372,800 404,300 587,600 463,500 662,500 512,000 369,700 216,400

Paper Form 4868 0 263,400 292,500 473,500 347,400 544,500 392,000 245,700 88,400

Electronic Form 4868 106,800 109,400 111,800 114,100 116,100 118,000 120,000 124,000 128,000

Credit Card 106,800 109,400 111,800 114,100 116,100 118,000 120,000 124,000 128,000

E-File 0 0 0 0 0 0 0 0 0

Form 1120-X 11,650 5,800 0 0 0 0 0 0 0

Form 5558 499,645 516,600 533,600 550,600 567,600 584,500 601,500 618,500 635,500

Form 7004 6,766,802 7,221,200 7,760,300 7,991,200 8,169,300 8,317,400 8,447,500 8,566,400 8,678,000

Paper Form 7004 901,317 744,200 892,000 842,100 801,200 767,700 740,300 717,900 699,500

Electronic Form 7004 5,865,485 6,477,000 6,868,300 7,149,100 7,368,100 7,549,700 7,707,200 7,848,500 7,978,500

Form 8868 543,450 574,400 605,300 636,300 667,200 698,200 729,100 760,100 791,000

Paper Form 8868 227,008 239,600 252,100 264,600 277,200 289,700 302,300 314,800 327,400

Electronic Form 8868 316,442 334,800 353,200 371,600 390,000 408,400 426,800 445,200 463,600N/A—Not applicable. *Forms 1040, 1040-A, and 1040-EZ for Calendar Years 2017–2018; a new, streamlined Form 1040 replaces Forms 1040, 1040-A, and 1040-EZ starting with Calendar Year 2019 and beyond. NOTES: Table does not contain Non-Master File counts.See Table Notes section for more information. Detail may not add to total due to rounding.SOURCE: Internal Revenue Service, Statistics of Income Division, 2018 Publication 6186.

Table 8. Total Number of Returns Filed by Type for Ogden IRS Campus—Continued


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Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Grand Total 24,216,285 24,870,100 25,356,100 25,866,300 26,398,700 26,915,400 27,467,600 28,017,600 28,570,700

Total Primary Returns 22,553,745 23,086,000 23,436,400 23,804,300 24,192,400 24,559,500 24,962,100 25,361,300 25,761,900Individual, Total * 22,553,745 23,086,000 23,436,400 23,804,300 24,192,400 24,559,500 24,962,100 25,361,300 25,761,900 Forms 1040, 1040-A, and 1040-EZ * 22,553,745 23,086,000 23,436,400 23,804,300 24,192,400 24,559,500 24,962,100 25,361,300 25,761,900

Total Paper Individual Returns * 0 0 0 0 0 0 0 0 0

Paper Form 1040 0 0 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-A 0 0 N/A N/A N/A N/A N/A N/A N/A

Paper Form 1040-EZ 0 0 N/A N/A N/A N/A N/A N/A N/A


Online Filing 9,508,161 9,864,700 10,140,600 10,406,200 10,674,000 10,932,700 11,214,200 11,489,400 11,756,200


Forms 1040-NR/NR-EZ/C 0 0 0 0 0 0 0 0 0


Forms 1040-PR and 1040-SS 0 0 0 0 0 0 0 0 0


Individual Estimated Tax, Form 1040-ES, Total 0 0 0 0 0 0 0 0 0 Paper Form 1040-ES 0 0 0 0 0 0 0 0 0

Electronic (Credit Card) Form 1040-ES 0 0 0 0 0 0 0 0 0


Electronic Form 1041 0 0 0 0 0 0 0 0 0





Form 1120 0 0 0 0 0 0 0 0 0

Paper Form 1120 0 0 0 0 0 0 0 0 0

Electronic Form 1120 0 0 0 0 0 0 0 0 0

Form 1120-F 0 0 0 0 0 0 0 0 0

Paper Form 1120-F 0 0 0 0 0 0 0 0 0


Form 1120-FSC 0 0 0 0 0 0 0 0 0

Form 1120-H 0 0 0 0 0 0 0 0 0

Form 1120-RIC 0 0 0 0 0 0 0 0 0

Form 1120-S, Total 0 0 0 0 0 0 0 0 0

Paper 1120-S 0 0 0 0 0 0 0 0 0

Electronic 1120-S 0 0 0 0 0 0 0 0 0


Form 1120-C 0 0 0 0 0 0 0 0 0

Small Corporation Election, Form 2553 0 0 0 0 0 0 0 0 0"REMIC" Income Tax, Form 1066 0 0 0 0 0 0 0 0 0Footnotes at end of table.

Table 9. Total Number of Returns Filed by Type for Philadelphia IRS Campus


(22)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Estate, Forms 706, 706-GS(D)/GS(T)/NA, Total 0 0 0 0 0 0 0 0 0

Gift, Form 709 0 0 0 0 0 0 0 0 0Employment, Total 0 0 0 0 0 0 0 0 0 Total Paper Employment Returns 0 0 0 0 0 0 0 0 0





Forms 941, 941-PR/SS, Total 0 0 0 0 0 0 0 0 0

Paper Forms 941, 941-PR/SS 0 0 0 0 0 0 0 0 0


Forms 943, 943-PR and 943-SS 0 0 0 0 0 0 0 0 0





Electronic Form 944 0 0 0 0 0 0 0 0 0

Form 945 0 0 0 0 0 0 0 0 0

Form CT-1 0 0 0 0 0 0 0 0 0

Withholding Tax for Foreign Persons, Form 1042 0 0 0 0 0 0 0 0 0Exempt Organizations, Total 0 0 0 0 0 0 0 0 0Government Entities/Bonds, Total 0 0 0 0 0 0 0 0 0Political Organizations, Total 0 0 0 0 0 0 0 0 0Excise, Total 0 0 0 0 0 0 0 0 0Excise Taxes re Employee Plans, Form 5330 0 0 0 0 0 0 0 0 0Payment or Refund Under Sec.7519, Form 8752 0 0 0 0 0 0 0 0 0Supplemental Documents, Total 1,662,540 1,784,100 1,919,700 2,062,000 2,206,300 2,355,900 2,505,500 2,656,300 2,808,800 Form 1040-X 0 0 0 0 0 0 0 0 0

Form 4868, Total 1,662,540 1,784,100 1,919,700 2,062,000 2,206,300 2,355,900 2,505,500 2,656,300 2,808,800

Paper Form 4868 0 0 0 0 0 0 0 0 0

Electronic Form 4868 1,662,540 1,784,100 1,919,700 2,062,000 2,206,300 2,355,900 2,505,500 2,656,300 2,808,800

Credit Card 0 0 0 0 0 0 0 0 0

E-File 1,662,540 1,784,100 1,919,700 2,062,000 2,206,300 2,355,900 2,505,500 2,656,300 2,808,800

Form 1120-X 0 0 0 0 0 0 0 0 0

Form 5558 0 0 0 0 0 0 0 0 0

Form 7004 0 0 0 0 0 0 0 0 0

Paper Form 7004 0 0 0 0 0 0 0 0 0

Electronic Form 7004 0 0 0 0 0 0 0 0 0

Form 8868 0 0 0 0 0 0 0 0 0

Paper Form 8868 0 0 0 0 0 0 0 0 0


Table 9. Total Number of Returns Filed by Type for Philadelphia IRS Campus—Continued


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Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Individual, Forms 1040, 1040-A, and 1040-EZ, Total [1] 149,866,291 151,663,800 152,911,800 154,159,200 155,581,300 156,910,000 158,469,900 160,016,000 161,575,500 Forms 1040-PR/SS 176,935 170,100 163,600 157,200 150,800 144,400 138,000 131,600 125,300

EITC Classes (with TPI<$200,000), Total 27,168,372 26,603,400 26,568,300 26,392,300 26,219,700 26,047,400 25,875,200 25,703,000 25,530,800

TPI Under $200,000 and TGR<$25,000 25,227,279 24,576,700 24,478,300 24,252,000 24,029,000 23,806,400 23,583,800 23,361,300 23,138,700

TPI Under $200,000 and TGR>=$25,000 1,941,093 2,026,700 2,090,000 2,140,300 2,190,600 2,241,000 2,291,300 2,341,700 2,392,000

Nonbusiness (with No EITC), Total 97,548,347 98,916,500 99,391,100 100,231,600 101,272,500 102,233,700 103,433,000 104,621,700 105,825,600

TPI Under $200,000 and No Schedule E or Form 2106 81,930,598 83,469,800 83,901,900 84,795,400 85,888,800 86,902,300 88,153,900 89,395,000 90,651,200

TPI Under $200,000 and Schedule E or Form 2106 Are Okay 15,617,750 15,446,700 15,489,100 15,436,200 15,383,800 15,331,400 15,279,100 15,226,700 15,174,400

Nonfarm Business, Total [2] 16,348,034 16,690,900 17,104,500 17,350,500 17,566,700 17,768,300 17,962,900 18,154,000 18,343,300

TGR Under $25,000 11,334,584 11,502,800 11,750,000 11,893,500 12,023,100 12,146,400 12,266,900 12,386,000 12,504,500

TGR $25,000 Under $100,000 3,383,021 3,523,000 3,647,800 3,719,300 3,774,800 3,822,200 3,865,300 3,906,200 3,946,000

TGR $100,000 Under $200,000 915,411 933,400 955,200 971,100 987,000 1,003,000 1,018,900 1,034,800 1,050,700

TGR $200,000 or More 715,018 731,700 751,500 766,600 781,700 796,800 811,900 827,000 842,100

Farm Business & TPI<$200,000, Total [3] 1,229,113 1,207,600 1,203,700 1,194,100 1,185,400 1,177,200 1,169,100 1,161,200 1,153,400 High-Income Taxpayers, Total 7,572,425 8,245,500 8,644,300 8,990,600 9,337,000 9,683,400 10,029,800 10,376,100 10,722,500

No Schedule C or F present & TPI $200,000 Under $1 Million 5,001,344 5,508,500 5,795,700 6,047,900 6,300,000 6,552,200 6,804,400 7,056,500 7,308,700

Schedule C or F present & TPI $200,000 Under $1 Million 2,066,803 2,196,500 2,291,300 2,372,200 2,453,000 2,533,800 2,614,700 2,695,500 2,776,300 TPI $1 Million or More 504,278 540,400 557,200 570,600 584,000 597,300 610,700 624,100 637,400

Fiduciary, Form 1041, Total 3,115,763 3,106,500 3,099,800 3,095,200 3,091,900 3,089,600 3,088,000 3,086,800 3,086,000 Income Distribution Deduction with Tax 495,826 568,000 588,700 597,500 603,500 608,900 614,100 619,300 624,500 Income Distribution Deduction > $0 with No Tax 837,574 763,500 758,500 758,100 758,100 758,100 758,100 758,100 758,100

All Other 1,782,363 1,774,900 1,752,600 1,739,500 1,730,300 1,722,600 1,715,700 1,709,400 1,703,400

Partnership, Form 1065/1065-B, Total 4,043,349 4,135,300 4,227,300 4,319,200 4,411,200 4,503,200 4,595,100 4,687,100 4,779,100 10 or Fewer Partners, Total 3,832,203 3,922,900 4,011,500 4,099,800 4,188,100 4,276,400 4,364,700 4,452,900 4,541,200 Gross Receipts Under $100,000 3,050,912 3,123,700 3,191,700 3,258,100 3,323,800 3,389,200 3,454,400 3,519,500 3,584,600

Gross Receipts $100,000 or More 781,291 799,200 819,800 841,700 864,300 887,200 910,300 933,400 956,600

11 or More Partners 211,146 212,400 215,800 219,400 223,100 226,800 230,500 234,200 237,900Corporation, Forms 1120 and Other [4], Total 1,769,494 1,740,500 1,720,400 1,703,500 1,687,600 1,671,900 1,656,300 1,640,700 1,625,000 No Balance Sheet 405,716 409,700 416,800 424,000 431,300 438,700 446,100 453,400 460,700

Returns with Assets, Total 1,363,778 1,330,700 1,303,600 1,279,500 1,256,300 1,233,200 1,210,200 1,187,300 1,164,300

Under $250,000 802,205 778,600 752,800 729,700 707,300 685,200 663,100 641,000 619,000

$250,000 Under $1 Million 289,356 284,800 284,300 283,800 283,500 283,200 282,900 282,500 282,200

$1 Million Under $5 Million 163,717 161,000 160,300 159,700 159,200 158,600 158,100 157,500 156,900






$500 Million Under $1 Billion 4,147 4,300 4,500 4,700 4,800 5,000 5,200 5,400 5,500 $1 Billion Under $5 Billion 5,246 5,600 5,800 6,000 6,200 6,400 6,600 6,800 6,900


Table 10. Total Number of Returns Filed by Type of Return and Examination Class for the United States

Type of returnProjected

(24)

Actual Estimated

2017 2018 2019 2020 2021 2022 2023 2024 2025

(1) (2) (3) (4) (5) (6) (7) (8) (9)

$5 Billion Under $20 Billion 1,576 1,800 1,800 1,900 1,900 2,000 2,000 2,100 2,100

$20 Billion or More 633 700 700 700 700 700 700 800 800Corporation, Form 1120-C, Total 9,294 9,300 9,300 9,300 9,300 9,300 9,300 9,300 9,300

Corporation, Form 1120-F, Total 48,095 49,200 50,300 51,300 52,400 53,500 54,600 55,700 56,800 No Balance Sheet and Assets Under $10 Million 45,247 46,300 47,300 48,300 49,300 50,300 51,400 52,400 53,400

Assets $10 Million Under $250 Million 2,307 2,400 2,400 2,500 2,500 2,600 2,600 2,700 2,700

Assets $250 Million or More 541 600 600 600 600 600 600 600 600

Corporation, Form 1120-S, Total 4,848,921 5,113,300 5,193,300 5,283,500 5,380,300 5,481,300 5,585,200 5,690,800 5,797,600 Assets Under $200,000 3,554,309 3,789,400 3,838,400 3,896,600 3,960,900 4,029,200 4,100,100 4,172,700 4,246,400

Assets $200,000 Under $10 Million 1,226,941 1,253,600 1,282,000 1,311,400 1,341,300 1,371,500 1,401,800 1,432,200 1,462,600

Assets $10 Million or More 67,672 70,300 72,900 75,500 78,100 80,700 83,300 85,900 88,500

Estate, Forms 706, 706GS(D), 706GS(T), and 706-NA, Total 33,690 33,100 31,200 27,000 25,900 24,200 23,100 22,000 21,500 Estate Under $1.5 Million, Total 8,051 7,300 6,800 6,300 5,900 5,600 5,300 5,100 5,000 Estate Under $1.5 Million, Taxable 105 100 100 100 100 100 100 100 100

Estate $1.5 Million Under $5 Million, Total 13,172 12,400 11,800 11,200 10,800 10,400 10,000 9,800 9,500 Estate $1.5 Million Under $5 Million, Taxable 530 500 500 500 400 400 400 400 400

Estate $5 Million Under $10 Million, Total 8,324 8,900 8,400 6,300 6,200 5,500 5,200 4,700 4,700

Estate $5 Million Under $10 Million, Taxable 2,453 2,600 2,500 1,900 1,800 1,600 1,500 1,400 1,400

Estate $10 Million Under $20 Million, Total 2,661 2,800 2,700 2,000 2,000 1,700 1,700 1,500 1,500

Estate $10 Million Under $20 Million, Taxable 1,317 1,400 1,300 1,000 1,000 900 800 700 700

Estate $20 Million or More, Total 1,482 1,600 1,500 1,100 1,100 1,000 900 800 800

Estate $20 Million or More, Taxable 874 900 900 700 600 600 500 500 500

Gift, Form 709, Total 242,426 244,000 245,600 247,300 248,900 250,500 252,100 253,700 255,300[1] Does not include Forms 1040-PR/SS, 1040-NR, 1040-NR-EZ. [2] Includes nonfarm business returns (with No EITC) (Schedule C Present and Schedule C Gross Receipts ≥ Schedule F Gross Receipts).[3] Includes farm business returns (with No EITC) (Schedule F Present and Schedule F Gross Receipts ≥ Schedule C Gross Receipts).[4] 1120 "Other" includes Forms 1120-FSC/L/ND/PC/REIT/RIC/SF. NOTES: Detail may not add to total due to rounding. Table does not contain Non-Master File counts. SOURCE: Internal Revenue Service, Statistics of Income Division, 2018 Publication 6186.

Table 10. Total Number of Returns Filed by Type of Return and Examination Class for the United States—Continued


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Calendar Year2017 Actual *(thousands)

1 YearAheadN=4

2 YearsAheadN=4

3 YearsAheadN=4

4 YearsAheadN=4

5 YearsAheadN=4

(1) (2) (3) (4) (5) (6)

Grand Total—Selected Returns * 246,296 MAPE 0.65% 1.36% 1.63% 1.65% 1.59% Number of Overprojections 4 4 4 4 4 Grand Total—Paper 74,983 MAPE 3.26% 3.27% 6.18% 10.92% 18.95% Number of Overprojections 4 4 4 4 4 Grand Total—E-file 171,313 MAPE 0.65% 0.61% 1.48% 3.41% 7.06% Number of Overprojections 2 2 1 1 0Total Primary—Selected Returns * 221,872 MAPE 0.50% 1.12% 1.45% 1.49% 1.61% Number of Overprojections 3 4 4 4 4 Primary Total—Paper 64,165 MAPE 1.42% 3.21% 6.13% 10.14% 17.03% Number of Overprojections 3 4 4 4 4 Primary Total—E-file 157,708 MAPE 0.43% 0.48% 1.28% 2.51% 5.59% Number of Overprojections 2 2 1 0 0Individual Total 149,866 MAPE 0.55% 1.04% 1.83% 2.15% 2.06% Number of Overprojections 4 4 4 4 4Individual Total—Paper 18,203 MAPE 1.99% 3.82% 11.08% 20.96% 34.31% Number of Overprojections 4 3 3 4 4Individual Total—E-file 131,664 MAPE 0.38% 0.81% 1.10% 1.51% 3.59% Number of Overprojections 3 4 2 1 1Individual Estimated Tax 22,229 MAPE 2.02% 4.16% 4.75% 4.53% 4.15% Number of Overprojections 2 4 2 3 3Fiduciary Total 3,116 MAPE 1.62% 3.19% 4.09% 4.21% 3.71% Number of Overprojections 4 3 2 1 1Partnership Total 4,043 MAPE 0.84% 2.34% 3.32% 3.43% 5.83% Number of Overprojections 1 1 1 1 1Corporation Total 6,931 MAPE 1.41% 1.13% 3.91% 5.61% 7.21% Number of Overprojections 2 1 2 2 3Employment Total 30,584 MAPE 1.09% 0.96% 2.16% 1.78% 2.10% Number of Overprojections 2 3 2 1 1Exempt Organization Total 1,552 MAPE 2.37% 4.47% 4.84% 5.59% 5.22% Number of Overprojections 3 3 3 3 2Excise Total 1,011 MAPE 1.33% 1.55% 6.73% 9.12% 11.91% Number of Overprojections 2 2 1 0 0

Table 11. Accuracy Measures for U.S. Forecasts of Major Return Categories—Mean Absolute Percent Error (MAPE) and Number of Overprojections for the 4 Most Recent Projection Cycles

Item

Projection Error on Forecasts for:

*Some actuals shown in this table may differ from official counts reported elsewhere because they exclude certain return series only recently projected and whose accuracy cannot yet be evaluated. SOURCE: Internal Revenue Service, Statistics of Income Division, 2018 Publication 6186.

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Table Notes• Detail may not add to total due to rounding.

• Projected volumes are rounded to the nearest 100, therefore counts of 49 or fewer are rounded to 0. However, some forms show zero filings because the data are associated either with se-lected areas only or recently established or eliminated filing options.

• Actual and forecasted return counts for the major categories are based on IRS Master File processing, as recorded in the electronic versions of the Report of Returns Posted to the IRS Master Files. The tax return counts presented in this document do not include Non-Master File accounts.

• Complete IRS Master File counts for CY 2017 were not available for Forms 8849 and 5558. IRS operating division staff members supplied these counts at the national level; some data were derived from secondary sources.

Notes for Tables 1–9

• “Grand Total” is the sum of “Total Primary Returns” and “Supplemental Documents, Total.” The “Total Primary Returns” category is the sum of all forms shown in the tables, excluding all “Supplemental Documents.”

• “Individual Income Tax, Total” includes both paper and electronic Forms 1040, 1040-A, 1040-EZ, 1040-NR, 1040NR-EZ, 1040-PR, 1040-SS and 1040-C. Starting in CY 2019, Forms 1040, 1040-A, and 1040-EZ will be replaced with a new, streamlined Form 1040.

• “Forms 1040, 1040-A, 1040-EZ, Total” includes both paper and electronic Forms 1040, 1040-A, and 1040-EZ. Starting in CY 2019, these forms will be replaced with a new, streamlined Form 1040.

• “Individual Estimated Tax, Form 1040-ES, Total” includes both paper and electronic Form 1040-ES. Various return categories, such as Form 1040-ES and other business and individual tax returns, include line items to account for alternative tax-filing methods. The “paper only” components can be derived by subtracting the electronic counts from their respective return totals.

• “Fiduciary, Form 1041, Total” includes both paper and electronic Form 1041.

• “Fiduciary Estimated Tax, Form 1041-ES” is the Estimated Income Tax for Estate and Trust.

• “Partnership, Forms 1065/1065-B, Total” includes both paper and electronic Forms 1065 and 1065-B.

• “Corporation Income Tax, Total” includes both paper and electronic Forms 1120, 1120-C, 1120-F, 1120-FSC, 1120-H, 1120-L, 1120-ND, 1120-PC, 1120-REIT, 1120-RIC, 1120-S, and 1120-SF. As a result of the Foreign Sales Corporation (FSC) Repeal and Extraterritorial Income Act of 2000, which repealed provisions in the U.S. Internal Revenue Code relating to the taxation of foreign sales corporations, the volume of Forms 1120-FSC is declining. Form 1120-POL volumes are reported separately under the forms for “Political Organizations.” Form 1120-IC-DISC is not included in these corporation projections.

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• “Form 2553” is the Election (to file Form 1120-S) by a Small Business Corporation.

• “Form 1066” is the U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return.

• “Estate, Total” includes Forms 706, 706-NA, 706-GS(D), and 706-GS(T).

• “Gift, Form 709” is the U.S. Gift (and Generation-Skipping Transfer) Tax Return.

• “Employment Tax, Total” includes both paper and electronic Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 943-SS, 944, 944-PR, 944-SS, 945, and CT-1. Form CT-2 returns are excluded.

• “Form 1042” is the Annual Withholding Tax Return for U.S. Source Income of Foreign Per-sons. It is sometimes considered an employment tax return, but listed separately here. This form is assigned to the International area.

• “Exempt Organizations, Total” includes both paper and electronic Forms 990, 990-EZ, 990-N (only available electronically starting in CY 2008), 990-PF, 990-T, 4720, and 5227.

• “Government Entities/Bonds, Total” includes paper Forms 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-T, 8038-TC, and 8328.

• “Political Organizations, Total” includes both paper and electronic Forms 1120-POL, and 8872 and Form 8871 (only available electronically).

• “Excise, Total” includes both paper and electronic Forms 11-C, 720, 730, 2290, and 8849.

• “Form 5330” is the Return of Excise Taxes Related to Employee Benefit Plans.

• “Form 5500-EZ” is the Annual Return for One-Participant (Owners and Their Spouses) Retire-ment Plan.

• “Form 8752” is the Required Payment or Refund Under Section 7519.

• “Supplemental Documents” consist mainly of applications for extensions of time to file amended tax returns, which include both paper and electronic Forms 1040-X, 1120-X, 4868, 5558, 7004, and 8868.

Notes for Table 10

• Return volumes presented in Table 10 reflect additional detail for certain form types by “ex-amination class,” as defined by IRS staff who use them for internal compliance planning pur-poses. While most of the examination class categories are self-explanatory, a few require a bit more clarification.

• Examination class definitions for Individual “Forms 1040, 1040-A. and 1040-EZ”:

• Earned Income Tax Credit (EITC) returns with Total Positive Income (TPI) reflects total income less than $200,000 excluding losses and Schedule C/F with Total Gross Receipts (TGR) less than $25,000 and $25,000 or more.

• Nonbusiness returns (with no EITC) with 1) TPI less than $200,000 and no Schedule C, E, F, or Form 2106 and 2) TPI less than $200,000 with only Schedule E or Form 2106.

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• All nonfarm business returns (no EITC) and TPI less than $200,000 and Schedule C/F present with 1) TGR less than $25,000, 2) TGR at $25,000 or under $100,000, 3) TGR at $100,000 or under $200,000, and 4) TGR $200,000 or more.

• Farm business returns with no EITC, Schedule F present with TGR greater than Sched-ule C TGR (if any), and TPI less than $200,000.

• High income taxpayers is a new category broken out by 1) no Schedule C or F, but TPI $200,000 or more and less than $1,000,000, 2) Schedule C or F returns present with TPI $200,000 or more and less than $1,000,000, and 3) TPI $1,000,000 or more.

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Approved Configuration of IRS Campuses for Paper Individual Returns—CY 2018 and CY 2019

Austin IRSCampus

FresnoIRS Campus

Kansas CityIRS Campus

Ogden IRSCampus

Florida Alaska Alabama ConnecticutInternational Arizona Delaware District of Columbia

Louisiana Arkansas Georgia MarylandMississippi California Kentucky Pennsylvania

Texas Colorado Maine Rhode IslandHawaii Massachusetts West VirginiaIdaho MissouriIllinois New HampshireIndiana New Jersey

Iowa New YorkKansas North Carolina

Michigan South CarolinaMinnesota TennesseeMontana VermontNebraska VirginiaNevada

New MexicoNorth Dakota

OhioOklahoma

OregonSouth Dakota

UtahWashingtonWisconsinWyoming

Please contact a staff member (see Page iii) if you are interested in the current alignment for CY 2020 and beyond.

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Approved Configuration of IRS Campuses forElectronic Individual Returns—CY 2018 Through CY 2025

Andover IRS Campus Austin IRS Campus Fresno IRS Campus

Connecticut Alabama AlaskaDelaware Arkansas Arizona

District of Columbia Colorado CaliforniaMaine International Hawaii

Maryland Iowa IdahoMassachusetts Louisiana MontanaNew Hampshire Mississippi Nevada

New Jersey Nebraska OregonNew York New Mexico Utah

Pennsylvania North Dakota WashingtonRhode Island Oklahoma Wyoming

Vermont South DakotaVirginia Texas

Kansas City IRS Campus Philadelphia IRS Campus

Illinois FloridaIndiana GeorgiaKansas Kentucky

Michigan North CarolinaMinnesota South CarolinaMissouri Tennessee

OhioWest Virginia

Wisconsin

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Approved Configuration of IRS Campuses for Most Paper Business Returns—CY 2018

Kansas City IRS Campus Ogden IRS Campus

Georgia AlabamaIllinois Alaska

Kentucky ArizonaMichigan Arkansas

Tennessee CaliforniaWisconsin Colorado

Cincinnati IRS Campus HawaiiConnecticut IdahoDelaware International

District of Columbia IowaFlorida KansasIndiana LouisianaMaine Minnesota

Maryland MississippiMassachusetts MissouriNew Hampshire Montana

New Jersey NebraskaNew York Nevada

North Carolina New MexicoOhio North Dakota

Pennsylvania OklahomaRhode Island Oregon

South Carolina South DakotaVermont TexasVirginia Utah

West Virginia WashingtonWyoming

Please contact a staff member (see Page iii) if you are interested in detailed breakouts of the current alignment by form type.

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Approved Configuration of IRS Campuses for Most Paper Business Returns—CY 2019

Kansas City IRS Campus Ogden City IRS Campus

Connecticut AlabamaDelaware Alaska

District of Colombia ArizonaGeorgia ArkansasIllinois CaliforniaIndiana Colorado

Kentucky FloridaMaine Hawaii

Maryland IdahoMassachusetts International

Michigan IowaNew Hampshire Kansas

New Jersey LouisianaNew York Minnesota

North Carolina MississippiOhio Missouri

Tennessee MontanaWisconsin Nebraska

Pennsylvania NevadaRhode Island New Mexico

South Carolina North DakotaTennessee Oklahoma

Vermont OregonVirginia South Dakota

West Virginia TexasWisconsin Utah

Washington

Wyoming

Please contact a staff member (see Page iii) if you are interested in detailed breakouts of the current alignment by form type or if you are interested in alignments for CY 2020 and beyond.

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Approved Configuration of IRS Campuses for Electronic Employment Returns—CY 2019

Cincinnati IRS Campus Ogden IRS Campus

Connecticut AlabamaDelaware Alaska

Florida ArizonaGeorgia ArkansasIllinois CaliforniaIndiana Colorado

Kentucky FloridaMaine Hawaii

Maryland IdahoMassachusetts International

Michigan IowaNew Hampshire Kansas

New Jersey LouisianaNew York Minnesota

North Carolina MississippiOhio Missouri

Pennsylvania MontanaRhode Island Nebraska

South Carolina NevadaTennessee New Mexico

Vermont North DakotaVirginia Oklahoma

West Virginia OregonWisconsin South Dakota

TexasUtah

Washington

WyomingIn CY 2018, the majority of nonemployment electronic returns will be processed at the Ogden Submission Processing Center.

Please contact a staff member (see Page iii) if you are interested in detailed breakouts of the current alignment by form type or if you are interested in alignments for CY 2020 and beyond.

Other Projection Publications

Title IRS PublicationNumber Typical Updates

Fiscal Year Return Projections for the United States 6292 Spring & Fall

Calendar Year Projections of Information and Withholding Documents for the United States and IRS Campuses

6961 Summer

Calendar Year Projections for the United States and IRS Campuses 6186 Fall

Calendar Year Projections of Individual Returns By Major Processing Categories 6187 Fall

Calendar Year Return Projections by State 6149 Winter

These publications are available electronically as noted inside the front cover,or they may also be requested by:

phone at (202) 803-9106, fax at (202) 803-9154, or writing to the following address:

Internal Revenue ServiceStatistics of Income Division OS:RAAS:SOI

Attn: Chief, Servicewide Support Section1111 Constitution Avenue, NW, K-4100

Washington, D.C. 20224

Publication 6186 (Rev. 11-2018) Catalog Number 59077P Department of the Treasury Internal Revenue Service www.irs.gov/statistics

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